Robin Company records standard costs and variances in its accounts. Robin Company purchased and used 500 pounds of direct materials to produce a product with a 520 pound standard direct materials requirement. The standard materials price is $1.90 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.

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

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