work Gmail Direct Materials Variances The following data relate to the direct materials cost for the production of 2,300 automobile tires: Actual: Standard: 59,500 lb. at $1.90 60,700 lb. at $1.95 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 Quantity variance Total direct materials cost variance 2,975 2,280 5,315 Favorable Favorable Favorable If lower amounts of direct materials had been If the favorable use of raw materials had b. The direct materials price variance should normally be reported to the Purchasing Department used because of production efficiencies, the variance would be reported to the Production Supervisor been caused by the purchase of higher-quality raw materials, the variance should be reported to the Purchasing Department