Instructions On May 7, Bergan Company purchased on account 61,500 units of raw materials at $12.00 per unit. During May production as follows: 26,100 units for Job 200 at $7.00 per unit and 28,200 units for Job 305 at $12.00 per unit. raw materials were requisitioned for Journalize the entry on May 7 to record the purchase and on May 31 to record the requisition from the materials storeroom. Refer to the Chart of Accounts for exact wording of account titles