2 points 2 3 The inventory record of a raw material as the following details for a week: Day Cost (per unit) Receipts (units) Issues (units) 260 18 270 12 10 14 The FIFO method is used for pricing issues. There was no raw material at the start of Day 1. Which was the value of the inventory on Day 5? 4 6 O $5,200 O $5,220 O $5,320 $5,400 A company has 4,000 staff at the start of 20X6 and at the end this had 2 points reduced to 3,800 due to redundancies being made 220 staff took voluntary redundancy which was 20 more than the company had anticipated and these 20 employees were replaced. What is the labour turnover rate per year. O 0.51% O 0.26% 0 25.64% O 51.3%