Standard Cost Journal Entries Bellingham Company produced 4,600 units that require five standard pounds per unit at a $10.5 standard price per pound. The company actually used 22,500 pounds in production. Journalize the entry to record the standard direct materials used in production. For a compound transaction, if an amount box does not require an entry, leave it blank.

Dr work-in-process      $ 241,500.00  

Cr materials                                            $236,250

Cr direct material quantity variance      $ 5,250.00  

Step-by-step explanation:

The cost of the materials using standard price per pound of $10.5 is computed below:

standard cost=4,600*5*$10.5=$241,500.00  

The above is debited to work in process account.

The actual cost of materials used =22,500*$10.5=$236,250.00  

Since the actual cost materials is $ 236,250.00  ,the materials ledger is credited with $ 236,250.00  

The direct material quantity variance=$241,500-$236,250=$5,250  

you just switch the numbers basically so it would be 3/17

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