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

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