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Standard Cost Journal Entries Alvarado Company produced 6,400 units that require five standard pounds per unit at a $5.50 standard price per pound. The company actually used 33,000 pounds in production. Joumalize the entry to record the standard direct materials used in production. If an amount box does not require an entry, leave it blank. Standard Cost Journal Entries Alvarado Company produced 6,400 units that require five standard pounds per unit at a $5.50 standard price per pound. The company actually used 33,000 pounds in production. Joumalize the entry to record the standard direct materials used in production. If an amount box does not require an entry, leave it blank