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.

	Materials	fill in the blank e64407fe805ef85_2	fill in the blank e64407fe805ef85_3
		fill in the blank e64407fe805ef85_5	fill in the blank e64407fe805ef85_6
		fill in the blank e64407fe805ef85_8	fill in the blank e64407fe805ef85_9

b. Journalize the entry to record the materials used in production. If an amount box does not require an entry, leave it blank.

		fill in the blank 8356a0078fc3fa9_2	fill in the blank 8356a0078fc3fa9_3
		fill in the blank 8356a0078fc3fa9_5	fill in the blank 8356a0078fc3fa9_6
		fill in the blank 8356a0078fc3fa9_8	fill in the blank 8356a0078fc3fa9_9