A perpetual 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.

A Materials ledger card is a record that keeps track of the quantity and cost of raw materials purchased, issued for production, and remaining in inventory. It is used to manage and control inventory levels and costs. Materials requisitions, purchase orders, materials vouchers, and purchase ledgers are related to the purchasing and procurement process but do not provide a perpetual record of inventory levels and costs.