opl eBook Show Me How Standard Cost Journal Entries Bellingham Company produced 2.200 units that require nine standard pounds per unit at a $4 standard price per pound. The company actually used 20,600 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 Direct Materials Quantity Variance Materials 79.200 11 872,400