Dvorak Company produced 2,700 units that require 6 standard pounds per unit at $11 standard price per pound. The company actually used 15,900 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: _________ _________