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.

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

b$.$ Calculate the amount of each materials issue, using FIFO. In the Balance section, separate each different unit price and its quantity.

c$.$ Journalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it blank.

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