Robb Industries, Inc. (RII), developed standard costs for direct material and direct labor. In 2004, RII estimated the following standard costs for one of their major products, the 10-gallon plastic container.

Budgeted QuantityBudgeted PriceDirect Materials0.15 pounds$30.00 per poundDirect Labor0.08 hours$15.00 per hour

During June, RII produced and sold 5,100 containers using 480 pounds of direct materials at an average cost per pound of $32.00 and 250 direct manufacturing labor-hours at an average wage of $15.25 per hour.

The journal entry to record direct material purchased includes