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. Cost of Materials Issuances Under the FIFO Method 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 Amount May 1 285 $30.00 $8,550 40 130 $32.00 May 4 91 365 May 10 44 110 38.00 May 21 97 100 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