Issuance of Materials On May 7, Darling Company purchased on account 530 units of raw materials at $24 per unit. During May, raw materials were requisitioned for production as follows: 217 units for Job 200 at $20 per unit and 260 units for Job 305 at 524 per unit. Journalize the entry on May 7 to record the purchase. May 7 Materials Accounts Payable Journalize the entry on May 31 to record the requisition from the materials storeroom. May 31 Work in Process Materials