The following data relate to the direct materlals cost for the production of 1,800 automobile tires: Actual: 55,700 lbs. at $1.85 per lb. Standard: 54,000 las, at $1.90 per lb. 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 unfovorable variance as a positive number. b. The direct materials price vanance should normally be reported to the Purchasing Department . When lower amounts of direct materials are used because of production efficiencies, the variance would be reported to the 1. When the favorable use of raw materials is caused by the purchase of higher-quality raw materials, the variance should be reported to the