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.

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