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	330	$6	$1,980
21	230	$8						May 4	fill in the blank 9f3faf00707102c_1	fill in the blank 9f3faf00707102c_2	fill in the blank 9f3faf00707102c_3
									fill in the blank 9f3faf00707102c_4	fill in the blank 9f3faf00707102c_5	fill in the blank 9f3faf00707102c_6
				105	370	$fill in the blank 9f3faf00707102c_7		May 10	fill in the blank 9f3faf00707102c_8	fill in the blank 9f3faf00707102c_9	fill in the blank 9f3faf00707102c_10
27	160	10						May 21	fill in the blank 9f3faf00707102c_11	fill in the blank 9f3faf00707102c_12	fill in the blank 9f3faf00707102c_13
									fill in the blank 9f3faf00707102c_14	fill in the blank 9f3faf00707102c_15	fill in the blank 9f3faf00707102c_16
				118	220	fill in the blank 9f3faf00707102c_17		May 27	fill in the blank 9f3faf00707102c_18	fill in the blank 9f3faf00707102c_19	fill in the blank 9f3faf00707102c_20

b. Determine the materials inventory balance at the end of May. $fill in the blank 84ef0ef45f8d02e_1

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

		fill in the blank 8ba1cefbaf89f9f_2	fill in the blank 8ba1cefbaf89f9f_3
		fill in the blank 8ba1cefbaf89f9f_5	fill in the blank 8ba1cefbaf89f9f_6

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