The following data relate to the direct materials cost for the production of 2,200 automobile tires:

Actual	50,100 lbs. at $1.75	$87,675
Standard	51,100 lbs. at $1.70	$86,870

a. Determine the direct materials price variance, direct materials quantity variance, and total direct materials cost variance.

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

production supervisorPurchasing Departmentsenior plant management

. The direct materials quantity variance due to a malfunction of equipment that had not been properly operated should be reported to the

production supervisorPurchasing Departmentsenior plant management

. The total materials cost variance should be reported to the