The following data relate to the direct materials cost for the production of 4,000 automobile tires:

Actual:72,500 lbs. at $3.30Standard:75,160 lbs. at $3.15

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

.