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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 batance at the end of May. c. Journalize the summary entry to transfer materials to work in process. b. Determine the materials invertory balance at the end of May. c. Journalize the summary entry to transfer materials to work in process. d. Comparing as reported in the materials ledger with predetermined order points would enable management to order materials before a( n ) causes idie time