7-22 Comparison of General-Ledger Entries for Direct Materials and Direct Labor The Sweeney Co. has the following data for the month of March, when 1,100 fin- ished units were produced: Direct materials used, 3,600 pounds. The standard allowance per finished unit is 3 pounds at $3.00 per pound. Five thousand pounds were purchased at $3.25 per pound, a total of $16,250.