Marciano Manufacturing uses a standard cost system. Standards for direct materials are as$$ follows:

Direct materials$($pounds per unit of$$ output$)$

$2$

Cost per pound of direct materials

$ $4$

The company plans to produce $2$ comma $500$ units and has purchased on account $15$ comma $000$ pounds of direct materials at a net cost of $ $42$ comma $600.$ What is the journal entry to record this$$ transaction?