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.

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$)$