On February 8, Gross Company purchased on account 72,000 units of raw materials at $ 8 per unit. On February 19, raw materials were requisitioned for production as follows: 32,000 units for Job 60 at $ 7 per unit and 37,000 units for Job 61 at $ 8 per unit. Journalize the entry on February 8 to record the purchase and on February 19 to record the requisition from the materials storeroom.