The following data relate to the direct materials cost for the production of 30,000 automobile tires:

Actual:	438,000 lb. at $3.00
Standard:	446,000 lb. at $2.95

a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number.

Price variance	$fill in the blank 1
Quantity variance	$fill in the blank 3
Total direct materials cost variance	$fill in the blank 5

b. The direct materials price variance should normally be reported to the . If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the . If the favorable use of raw materials had been caused by the purchase of higher-quality raw materials, the variance should be reported to the .