During May, Camino Corp. purchased direct materials for 4,400 units at a total cost of $61.600. Camino's standard direct materials cost is $13.00 per unit. Prepare the journal entry to record this transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the purchase of materials. Note: Enter debits before credits. Transaction General Journal Debit Credit a Direct Materials Price Variance