Record a purchase of materials with a debit at the actual amount purchased, multiplied by the standard price; 11,600 x $3 = $34,800.
JSH Inc. makes a unit called CC. CC has a standard of 2 yards of fabric for each CC. There is no beginning inventory of fabric. The standard price per yard of fabric is $3. During the period, JSH made 6,000 CCs. JSH purchased and used 11,600 yards of fabric and incurred an actual cost of $34,500 for the fabric. If JSH uses a standard cost system the journal entry to record the materials purchase should include a ______ to Materials Control in the amount of ______.