Encinas Company produced 2,300 units that require 6 standard pounds per unit at $1.75 standard price per pound. The company actually used 13,600 pounds in production.

Journalize the entry to record the standard direct materials used in production. If an amount box does not require an entry, leave it blank.

	Work in Process	fill in the blank 2	fill in the blank 3
	Direct Materials Quantity Variance	fill in the blank 5	fill in the blank 6
	Materials	fill in the blank 8	fill in the blank 9