An incomplete subsidiary ledger of materials inventory for May is as follows:

Received

Issued

Balance

Receiving

Materials

Report

Unit

Requisition

Unit

Number

Quantity

Price

Number

Quantity

Amount

Date

Quantity

Price

Amount

May $1285$ $$30\mathrm{.}00$ $$8,550$

$40130$ $$32\mathrm{.}00$ May $4$

$91365$ May $10$

$4411038\mathrm{.}00$ May $21$

$97100$ May $27$

Required:

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.

c$.$ Journalize the summary entry on May $31$ to transfer materials to work in process. Refer to the Chart of Accounts for exact wording of account titles.

d$.$ Explain how the materials ledger might be used as an aid in maintaining inventory quantities on hand.