The following data relate to the direct materials cost for the production of automobile tires: Actual: 57,300 lbs. at $1.90 per 16 . Standard: 59,000165 . at $1.95 per 16 . a. Determine the direct materials price variance, direct materials quantity variance, and total direct materiais cost variance. Enter a favoraole varriance as a negative number using a minus sign and an unfavorable variance as a positive number. b. The direct materials price variance should nomally be reported to the purchasing Department . When lower amouncs of direct anateriak's are used becalte of prnduction efficiencies, the variance would be reported to the higher-qualisy raw materials, the variance should be reported to the When the fovorable use of raw materiali is cavsed by the purthase of woman wain Untavoratie variances can be thought af as increating costs (a sebit). Favorable variances can be thought of as detireaing costs (a credit)