Issuance of Materials On May 7, Hatch Company purchased on account 890 units of raw materials at $13 per unit. During May, raw materials were requisitioned for production as follows: 383 units for Job 200 at $11 per unit and 338 units for Job 305 at $13 per unit. Journalize the entry on May 7 to record the purchase May 7 Materials 11,570 Accounts Payable 8,607 Journalize the entry on May 31 to record the requisition from the materials storeroom May 31 Work in Process Wages Payable