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

Actual: $,55,600lbs.$ at $$1\mathrm{.}75$ per lb$.$

Standard: $,54,500lbs.$ at $$1\mathrm{.}8$ per lb$.$ unfavorable variance as a positive number.

Direct Materials Price Variance

Direct Materials Quantity Variance

Total Direct Materials Cost Variance

b$.$ The direct materials price variance should normally be reported to the $-$ If lower amounts of direct materials had been used because of production efficiencies, the variance would be reported to the $.$ 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