The following data relate to the direct materials cost for the production of 1,900 automobile tires:

Actual:	60,800 lb. at $2.05
Standard:	59,600 lb. at $2.00

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

b. The direct materials price variance should normally be reported to the

Plant ManagerPurchasing Department

. If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the

Purchasing DepartmentProduction Supervisor

. 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

Purchasing DepartmentProduction Supervisor

.