Aperpetual record of a raw materials item that records data on the quantity and cost of units purchased, units issued for use in production, and units that remain in the raw materials inventory, is called a(n):
a. materials ledger card.
b. materials requisition.
c. purchase order.
d. materials voucher.
e. purchase ledger.

The correct answer is A. Material Ledger Card.

Explanation:

A materials ledger card is a subsidiary record of a raw materials item that stores data on the quantity and cost of units purchased, units issued for use in production, and units that remain in the raw materials inventory.

In other words, it is record of how many units of raw materials are ordered from vendors, how many units are in storage, and how many have been transferred to the production line.

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