eBook Show Me How Print Item Direct Materials Variances The following data relate to the direct materials cost for the production of 2,100 automobile tires: Actual: 51,300 lbs. at $1.85 per ib. Standard: 52,300 lbs. at $1.80 per ib. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number Direct Materials Price Variance Direct Materials Quantity Variance Total Direct Materials Cost Variance When b. The direct materials price varlance should normally be reported to the Purchasing Department lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the Production Supervisor . When the favorable use of raw materials is caused by the purchase of higher-quality raw materials, the variance should be reported to the Purchasing Department Previous Next Check My Work 1 more Check My Work uses remaining, eBook Show Me How Print Item Direct Labor Variances The following data relate to labor cost for production of 5,200 cellular telephones: Actual: 3,500 hrs. at $14.10 Standard: 3,440 hrs. at $14.30 a. Determine the direct labor rate variance, direct labor time variance, and total direct labor cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Rate variance Time variance Total direct labor cost variance b. The employees may have been less-experienced or poorly trained, thereby resulting in a labor rate than planned. The lower level of experience or training may have resulted in efficient performance. Thus, the actual time required was than standard