The following data relate to the direct materials cost for the production of automobile tires: Actual: 52,600 lbs, at $1.85 per lb. Standard: 54,200 lbs, at $1.90 per lb. b. The direct materials price variance should normally be reported to the . When lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the . When the favorable use of raw materials is caused by the purchase of higher quality raw materials, the variance should be reported to the