Oirect Materlais Variances The following data relate to the direct materials cost for the production of automobile tires: Actual: 54,400 lbs. of $1.95 per li. Standard: 52,800lbs, at 52,00 per 1lb. a. Determine the direct materials price varance, direct materiais quantity variarice, and total direct materiais cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive mumber. b. The direct materiahs price variance should normally be reported to the When lower amounts of direct materials are used because of production eificiencies, the variance would be reported to the When the favorable use of raw muterials is caused by the purchase of higherquality raw materiais; the variance should be reported to the