An incomplete subsidiary ledger of wire cable for July is as follows:

                    

a. Complete the materials issuances and balances for the wire cable subsidiary ledger. Assume a first-in, first-out cost flow.
b. Determine the balance of wire cable at the end of July.
c. Determine the total amount of materials transferred to Work in Process for July.
d. Explain how the materials ledger might be used as an aid in maintaining inventory quantities on hand.