The following data relate to the direct materials cost for the production of automobile tires:

Direct Materials Variances The following data relate to the direct materials cost for the production of automobile tires: Actual: 900,000lbs. at $2.75 per lb. Standard: 916,000lbs. at $2.70 per lb. unfavorable variance as a positive number. 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 materials is caused by the purchase of higher-quality raw materials, the variance should be reported to the