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SHOW ME HOW EE 23.5 p 1 PE 23-SB Journalize standard cost entries OBJ. 5 Encinas Company produced 2,300 units that require 6 standard pounds per unit at $1.75 standard price per pound. The company actually used 13,600 pounds in production. Jour nalize the entry to record the standard direct materials used in production. SHOW ME HOW EE 23-6 14 PE 23-6B Income statement with variances OBJ. 5 Prepare an income statement through gross profit for Encinas Company for the month ended July 31 using the variance data in Practice Exercises 25-13 through 23-1B. Assume that Encinas sold 2,300 units at $270 per unit