The following data relate to the direct materials cost for the production of $50,000$ automobile tires:

Actual: $725,000lbs.at$ $$3\mathrm{.}00$ per $lb.$

Standard: $730,000lbs.at$ $$2\mathrm{.}95$ per $lb.$

a$.$ Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance.

b$.$ To whom should the variances be reported for analysis and control?