The following data relate to the direct materiale cont for the production of 2,500 automobile tiren Actual 58,000 ibo at $1.3 per in Standard: 59,700 ibo at $1.75 per ib. a. Determine the direct material price vantano, direct materials quantity vanance, and total direct materials cost variance. Enter a favorable anace 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 When lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the When the favorable use of raw matenals caused by the purchase of higher goality raw materials the variance should be reported to the