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
Receiving Report Number	Quantity	Unit Price		Materials Requisition Number	Quantity	Amount		Date	Quantity	Unit price	Amount
								May 1	220	$6	$1,320
27	150	$8						May 4
				108	250	$		May 10
33	100	10						May 21
				121	150			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.

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