On May 7, Bergan Company purchased on account 59,000 units of raw materials at $12.00 per unit. During May, raw materials were requisitioned for production as follows: 23,300 units for Job 200 at $7.00 per unit and 29,000 units for Job 305 at $12.00 per unit.

Journalize the entry on May 7 to record the purchase and on May 31 to record the requisition from the materials storeroom. Refer to the Chart of Accounts for exact wording of account titles.

During May, Bergan Company accumulated 20,500 hours of direct labor costs on Job 200 and 25,400 hours on Job 305. The total direct labor was incurred at a rate of $18.00 per direct labor hour for Job 200 and $21.00 per direct labor hour for Job 305.

Journalize the entry on May. 30 to record the flow of labor costs into production during May. Refer to the Chart of Accounts for exact wording of account titles.