Brooks Company uses a standard costing system. The following information pertains to direct materials for the month of June:

Standard price per lb.	$15.00
Actual purchase price per lb.	$14.50
Actual quantity purchased (1 order)	3,150 lbs.
Actual quantity used	2,980 lbs.
Standard quantity (total for actual FG output)	3,000 lbs.
Actual finished goods output	1,000 units

Brooks Company reports its direct material price variances at the time of purchase. What is the journal entry to record the direct materials purchase?