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, Fisedhack v check My Wor b. Determine the materials inventory balance at the end of May. Fentara Check My Work c. Journalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it blank