Issuance of Materials On May 7, Jernigan Company purchased on account 590 units of raw materials at $15 per unit. During May, raw materials were requisitioned for production as follows: 218 units for Job 200 at $11 per unit and 183 units for Job 305 at $15 per unit. Journalize the entry on May 7 to record the purchase. If an amount box does not require an entry, leave it blank. May 7 Journalize the entry on May 31 to record the requisition from the materials storeroom. If an amount box does not require an entry, leave it blank May 31 Direct Labor Costs During May, Hatch Company accumulated 610 hours of direct labor costs on Job 200 and 840 hours on Job 305. The total direct labor was incurred at a rate of $18 per direct labor hour for Job 200 and $23 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank. 38