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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. Received Issued Balance Receiving Unit Materials Unit Report Quantity Price Requisition Quantity Amount Date Quantity price Amount Number Number May 1 400 $6 $2,400 24 280 $8 May 4 I I I I I I g] g g] 108 450 $:] MaY 10 I I I I I I 30 190 10 May 21 g] I_I g] | | | | | | 121 270 C] May 27