Only C and D please

2. An incomplete subsidiary ledger of materials inventory for May is as follows: Balance Received Receiving Report Unit Number Quantity Price Issued Materials Requisition Number Quantity Date May 1 May 4 91 365 May 10 May 21 97 100 May 27 Quantity 285 Unit Price $30 Amount $8,550 40 130 $32 44 110 38 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. d. Explain how the materials ledger might be used as an aid in maintaining inventory quantities on hand