The following data relate to the direct materials cost for the production of 2,000 automobile tires:

Actual:	62,300 lb. at $1.95
Standard:	61,100 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	FavorableUnfavorableFavorable
Quantity variance	$fill in the blank 3	FavorableUnfavorableUnfavorable
Total direct materials cost variance	$fill in the blank 5	FavorableUnfavorableFavorable

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

Plant ManagerPurchasing DepartmentPurchasing Department

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

Purchasing DepartmentProduction SupervisorProduction 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 SupervisorPurchasing Department

.