Recording Standards in Accounts a. Purchased 2,450 units of copper tubing on account at $52.00 per unit. The standard price is $48.50 per unit. If an amount box does not require an entry, leave it blank. a Feedback v Check My Work Debit (unfavorable) or credit (favorable) the direct materials price varlance. Debit (unfavorable) or credit (favorable) the direct materials quantity variance