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

Actual: $900,000lbs.$ at $$2\mathrm{.}75$ per lb$.$

Standard: $916,000lbs.$ at $$2\mathrm{.}70$ per lb$.$

number.

Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

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$

$

Unfavorable $$

Favorable $$

Unfavorable $$