Instructions Chart of Accounts Journal Instructions Bellingham Company produced 5,800 units that require two standard pounds per unit at $16 standard price per pound. The company actually used 11,750 pounds in production. Journalize the May 31 entry to record the standard direct materials used in production. Refer to the Chart of Accounts for exact wording of account titles. 130 Materials 510 Cost of Goods Sold entries Instructions Chart of Accounts Journal Instructions Journal Journalize the May 31 entry to record the standard direct materials used in production. Refer to the Chart of Accounts for exact wording of account titles JOURNAL ACCOUNTING DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITI 1 2 3