Mihaylo Company maintains a standard cost system; as such, all inventories, including materials, are carried on the books at standard cost. Last period, Mihaylo used 6,000 pounds of materials to produce 900 units of product. The companys standard calls for 7 pounds of materials per unit, at a price of $7.25 per pound. During the period, Mihaylo spent $27,000 to purchase 6,000 pounds of materials during the period. The debit to direct materials control account is