eBook Standard Cost Journal Entries Dvorak Company produced 5,000 units that require 12 standard pounds per unit at $3 standard price per pound. The company actually used 62,400 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 blar Work in Process 180,000 Direct Materials Quantity Variance 7,200 X Materials 172.800 X