Bellingham Company produced 3,900 units that require 12 standard pounds per unit at a $3 standard price per pound. The company actually used 44,900 pounds in production. Journalize the entry to record the standard direct materials used in production. For a compound transaction, if an amount box does not require an entry, leave it blank.

Work in Process ______. ______

Direct Materials Quantity Variance ______. ______

Materials ______. ______