An incomplete subsidiary ledger of materials inventory for May is as follows: a. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO. Received Issued Balance Unit Receiving Report Number Quantity Unit Price Materials Requisition Number Quantity Amount Date Quantity Amount price May 1 300 $9 $2,700 22 210 $11 May 4 102 340 May 10 28 140 13 May 21 115 200 O May 27 b. Determine the materials inventory balance at the end of May. $ C. Journalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it blank