Please complete BOTH questions asked, I'll make sure to upvote. Thank you in advance.

Cost of Materials Issuances Under the FIFO Method An incomplete subsidiary ledger of materials inventory for May is as follows: Balance a. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO. Received Issued Receiving Materials Unit Report Quantity Requisition Quantity Amount Date Number Number Quantity Unit price Amount Price May 1 300 58 $2,400 24 210 $10 May 4 300 8 2,400 10 101 340 May 10 10 30 140 12 May 21 10 12 114 200 May 27 12 Feedback Check My Work b. Determine the materials inventory balance at the end of May. Feedback Check My Work b. Calculate the amount of each materials issue, using FIFO. In the Balance section, separate each different unit price and its quantity C. Journalize the summary entry to transfer materials to work in process. Work in Process Materials Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Process Job 301 Job 302 Job 303 Improvement Tom Couro 24 13 9 5 David Clancy 9 13 16 5 Jose Cano 12 13 8 3 The direct labor rate earned per hour by the three employees is as follows: 5 3 Tom Couro $23 David Clancy 17 Jose Cano 20 The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. (Note: Ignore any overtime issues, if applicable.) a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank