Puring May. Camino Corporation purchased direct materials for 4,400 units at a total cost of $70,400. Camino's standard direct materials cost is $15.00 per unit Required: Prepare the journal entry to record this transaction. Note: If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Journal entry worksheet Record the purchase of materials. Note: Enier debits before cresits