The following data relate to the direct materials cost for the production of 2,100 automobile tires: Actual: 59,100lbs. at $1.9 per lb. Standard: 60,300lbs, at $1.85 per 10 . a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost vriance. Enter a favorable variance as a negative number using a minus sign and an 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 effiencles, the variance would be reported to the When the favarable use of raw materials is caused by the purchase of higher-quality raw materials, the variance should be reported to the