Alvarado Company produced 5,800 units that require 12 standard pounds per unit at a $10.50 standard price per pound. The company actually used 67,500 pounds in production.

Journalize the entry to record the standard direct materials used in production. If an amount box does not require an entry, leave it blank.

blank	Account	Debit	Credit
blank	Accounts PayableCashDirect Materials Price VarianceMaterialsWork in Process
	Accounts PayableCashCost of Goods SoldDirect Materials Price VarianceDirect Materials Quantity Variance
	Accounts PayableCashCost of Goods SoldMaterialsWork in Process