Issuance of Materials On May 7, Keenan Company purchased on account 600 units of raw materials at $24 per unit. During May, raw materials were requisitioned for production as follows: 180 units for Job 200 at $22 per unit and 288 units for Job 305 at $24 per unit. Journalize the entry on May 7 to record the purchase. May 7 Materials Accounts Payable May 7 Record materials at their total purchase price Journalize the entry on May 31 to record the requisition from the materials storeroom. May 31 Work in Process Materials