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. Feedoack reneck Mrwok a. Calculate the amount of each materials issue, using FIfO. In the Balance section, separate each different unit price and its quantity b. Determine the materiais inventory balance at the end of May