Robin Company records standard costs and variances in its accounts. Robin purchased and used 520 pounds of direct materials to produce a product with a 510 pounds standard direct materials requirement. The standard price is $2.10 per pound. The actual materials price was $2.00 per pound. a. Journalize the entry to record the purchase of the materials. If an amount box does not require an entry, leave it blank. b. Journalize the entry to record the materials used in production. If an amount box does not require an entry, leave it blank.