Journalize Standard Cost Entries

Encinas Company produced $3,200$ units that require $12$ Sandwe pounds per unit at $16$ standard price per pound. The company actually used $39,200$ pounds in production.

Journalize the entry to record the standard direct materials used in production, If an amount box does rot require an entry, leave it blank.

Work in Process.

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$230,400$

Direct Matenais Quantity variance $$

$$

A

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