Rocky Mountain Outdoors produces backpacks for a variety of purposes. Rocky Mountain's best-selling product is the Outbacker model. The following table summarizes the standard costs for the Outbacker. During September, Rocky Mountain purchased and used direct materials costing $36, 750.00, consisting of 2, 100 square yards of material used in the production of 875 Outbacker backpacks. Prepare the journal entry that Rocky Mountain Outdoors should record for the purchase of the direct materials, assuming they are purchased on account. Rocky Mountain records direct materials price variances when materials are purchased. Use Smart Entry when selection lists are not available. Prepare the journal entry that Rocky Mountain Outdoors should record for the use of the direct materials. Rocky Mountain records direct materials quantity variances as materials are entered into production. Use Smart Entry when selection lists are not available