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Issuance of Materials On May 7, Salinger Company purchased on account 320 units of raw materials at $22 per unit. During May, raw materials were requisitioned for production as follows: 122 units for Job 200 at $20 per unit and 154 units for Job 305 at $22 per unit. Journalize the entry on May 7 to record the purchase. May 7 Materials 6,400 Accounts Payable Journalize the entry on May 31 to record the requisition from the materials storeroom. May 31 Work in Process 4582 Materials Accounting numeric field