The following is the record of receipts and issues for a certain material in a factory during a week:

At what prices will you issue the materials? Use two important methods for this purpose and show the comparative results.

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1 January 1 2 3 3 + 4 567 Opening balance is 50 tonne at Rs 10.00 per tonne Issued 30 tonne Received 60 tonne at Rs 10.20 per tonne Issued 25 tonne Stock verification revealed a loss of 1 tonne Received back from work orders 10 tonne (previously issued at Rs 9.15 per tonne) Issued 40 tonne Received 22 tonne at Rs 10.30 per tonne Issued 38 tonne