The following data relate to the direct materials cost for the production of 1,900 automobile tires: Actual: 62,000 lb. at $2.00 Standard: 60,100 lb. at $2.05 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 Favorable Quantity variance $fill in the blank 3 Unfavorable Total direct materials cost variance $fill in the blank 5 Unfavorable b. The direct materials price variance should normally be reported to the Purchasing Department . If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the Production 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 Department .