I don't understand how It's wrong when i followed the steps. please help.

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