Cost of Materials Issuances Under the FIFO Method An incomplete subsidiary ledger of materials inventory for May is as follows: and balances for the materials subsidiary ledger under FIFO. Unit Price Report Quantity Requisition Quantity Amount Date Quantity price May 1 s6 25 270 $8 May 4 May 10 180 May 21 31 10 115 25oMay 27 Next) Unit Quantity Price Amount Date Quantity Hay I 380 $6 25 270 $0 102 May 10 31 180 10