a. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO.

Received				Issued				Balance
Receiving Report Number	Quantity	Unit Price		Materials Requisition Number	Quantity	Amount		Date	Quantity	Unit price	Amount
								May 1	380	$8	$3,040
27	270	$10						May 4	fill in the blank	fill in the blank	fill in the blank
									fill in the blank	fill in the blank	fill in the blank
				102	430	fill in the blank		May 10	fill in the blank	fill in the blank	fill in the blank
33	180	12						May 21	fill in the blank	fill in the blank	fill in the blank
									fill in the blank	fill in the blank	fill in the blank
				115	250	fill in the blank		May 27	fill in the blank	fill in the blank	fill in the blank

b. Determine the materials inventory balance at the end of May.

c. Journalize the summary entry to transfer materials to work in process.

		fill in the blank
			fill in the blank

d. Comparing as reported in the materials ledger with predetermined order points would enable management to order materials before a(n) causes idle time.