Exercise 2-7 Recording Material Cost in Job-Order Costing Five material requisitions (MR) forms were received by the materials storeroom of the Saint Louis Foundry during the first week of 2017, as follows: MR101 for direct materials for job number 1501 $ 250 MR102 for direct materials for job number 1502 350 MR103 for indirect materials issued to the factory floor 100 MR104 for direct materials for job number 1501 400 MR105 for direct materials for job number 1503 500 Required Prepare summary journal entries to record the issuance of these materials. DR CR