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Cost of Materials Issuances Under the FIFO Method An incomplete subsidiary ledger of materials imventory 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. 1 C. Joumalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it biank d. Comparing: as reported in the materials iedger with predetermined order points would enoble management to order materials before a(a) couses dile time