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.

$\backslash$table$[[\backslash$table$[[$Received$],[$Receiving$],[$Report$],[$Number$]],\backslash$table$[[$Received$],[$Quantity$]],\backslash$table$[[$Received$],[$Unit$],[$Price$]],\backslash$table$[[$Issued$],[$Materials$],[$Requisition$],[$Number$]],\backslash$table$[[$Issued$],[$Quantity$]],\backslash$table$[[$Issued$],[$Amount$]],\backslash$table$[[$Balance$],[$Date$]],\backslash$table$[[$Balance$],[$Quantity$]],\backslash$table$[[$Balance$],[$Unit$],[$price$]],\backslash$table$[[$Balance$],[$Amount$]]],[,,,,,$b$,$May $1,280,$$$5,$$$1,400],[27,200,$$$7,,,,$May $4,280,5,1,400],[,,,,,,,200,,1,400],[,,,100,320,,$May $10,,,],[33,130,9,,,,$May $21,,,],[,,,113,190,,$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.

Work in Process $$

Materials $$

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