Atoka manufacturing uses a standard cost system. standards for direct materials are as follows: direct materials (pounds per unit of output) 2 cost per pound of direct materials $6 actual purchases of direct materials for the current month are 10,000 pounds for $50,400. planned and actual production for the month is 3,000 units. atoka has issued 10,000 pounds of direct materials to production. the journal entry to record this transaction is