Issuance of Materials On May 7, Jernigan Company purchased on account 320 units of raw materials at $20 per unit. During May, raw materials were requisitioned for production as follows: 109 units for $18 per unit and 131 units for Job 305 at $20 per unit. Job 200 at Journalize the entry on May 7 to record the purchase May 7 Materials Accounts Payable Feedback 7 Check My Work May 7 Record materials at their total purchase price. Journalize the entry on May 31 to record the requisition from the materials storeroom Work in Process Y Materials May 31