Tip Top Corp. produced 3,000 units that require six standard pounds per unit at the $4.50 standard price per pound. The company actually used 18,500 pounds in production.

Journalize the entry to record the standard direct materials used in production.
Example
Work in Process (18,000* pounds x $4.50).. 81,000
Direct Materials Quantity Variance [(18,500 pounds - 18,000 pounds) < $4.50] .. 2,250
Materials (18,500 pounds x $4.50).. 83,250
*3,000 units X 6 pounds per unit = 18,000 standard pounds for units produced