The following data relate to the direct materials cost for the production of autemobile tires: Actual: 52,700 lbsi at 51.95 per lb. Standard: 51,600 lbs. at $1.90 per ib. a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials coct variance. Enter a faverable variatice as a negative number using a minus sign and an unfavorable variance as a postive number. b. The direct materials price variance should normally be reported to the When lower smounts of direct materials are used because of production efficiencies, the variance would be reported to the When the fovorable use of raw materials is caused by the purchase of Nigher-qualty raw material', the variance should be reported to the Feestecih roecki won Unfavocable variances can be thought of as increasing costs (a debit). Faverable variances can be thought of as decreaving conts (a crede). The direct material cost variance is the difference between the actual and standard material cost ger quantity manufactured