BE 16-1 Issuance of materials. On May 7, Bergan Co. purchased on account 15,000 units of raw material at $9 per unit. During May, raw materials were requisitioned for production as follows: 8,000 units for job 200 at $9 per unit and 1,500 units for job 305 at $6. 1. Journalize the entry on May 7 to record the purchase and 2. On May 31 to record the requisition from the materials storeroom