Dvorak Company produced 1,000 units that require five standard pounds per unit at $2.50 standard price per pound. The company actually used 4,500 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 Progress (DEBIT) ._____ Direct Materials Quantity Variance (CREDIT) .____ Materials (CREDIT) ._____