On May 9, Thomson Company purchased 54,000 units of raw materials at $6 per unit. On May 21, raw materials were requisitioned for production as follows: 22,000 units for Job 70 at $5 per unit and 24,000 units for Job 71 at $6 per unit. Journalize the entry on May 9 to record the purchase and on May 21 to record the requisition from the materials storeroom.