Issuance of Materials On May 7, Darling Company purchased on account 620 units of raw materials at $14 per unit. During May, raw materials were requisitioned for production as follows: 229 units for Job 200 at $11 per unit and 291 units for Job 305 at $14 per unit. Journalize the entry on May 7 to record the purchase. May 7 Journalize the entry on May 31 to record the requisition from the materials storeroom. May 31