Print hom Direct Materials Variances The following data relate to the direct materials cost for the production of 2,100 automobile tires: Actual: Standard: 61,900 lbs. at $1.85 per ib. 63,100 lbs. at $1.9 per lb. 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 b. The direct materials price variance should normally be reported to the L production efficiencies, the variance would be reported to the quality raw materials, the variance should be reported to the 1 lower amounts of direct materials had been used because of If the favorable use of raw materials had been caused by the purchase of higher-