2. Question 2: Sub-CLO - 6, Weight (20%) PT Mandiri Sejahtera is a company that sells bags, the company uses perpetual FIFO to calculate its inventory. The following transactions occurred during the month of May 2021. At the beginning of May 2021 PT Mandiri Sejahtera has an initial balance of 50 Bags @ Rp 100,000 May 3 Purchase 20 bags to PT. Jaya at a price of IDR 87,000 per unit May 8 Sold 25 bags to PT. ABC at a price of IDR 93,000 per unit May 10 Sold another 12 bags to PT. ABC at a price of Rp 100,000 per unit May 13 Bought 20 bags to PT.XYZ at a price of Rp 90,000 per unit May 15 Sold 8 bags to PT. Kencana at a price of IDR 95,000 per unit May 17 Purchased another 30 bags to PT. Karya with a price of Rp 85,000 per unit May 18 Returned 5 bags to PT. XYZ due to damage May 24 Sold 10 bags to PT. Success with a price of IDR 95,000 per unit May 27 Returned 10 bags to PT. Jaya because the bag purchased was damaged May 30 Sold 15 bags to PT. Script at a price of IDR 98,000 per unit a. Calculate the inventory of PT. Mandiri Sejahtera in May 2021 above using the Periodic FIFO inventory method! b. Calculate COGS PT. Mandiri Sejahtera in May 2021! 2. Question 2: Sub-CLO - 6, Weight (20%) PT Mandiri Sejahtera is a company that sells bags, the company uses perpetual FIFO to calculate its inventory. The following transactions occurred during the month of May 2021. At the beginning of May 2021 PT Mandiri Sejahtera has an initial balance of 50 Bags @ Rp 100,000 May 3 Purchase 20 bags to PT. Jaya at a price of IDR 87,000 per unit May 8 Sold 25 bags to PT. ABC at a price of IDR 93,000 per unit May 10 Sold another 12 bags to PT. ABC at a price of Rp 100,000 per unit May 13 Bought 20 bags to PT.XYZ at a price of Rp 90,000 per unit May 15 Sold 8 bags to PT. Kencana at a price of IDR 95,000 per unit May 17 Purchased another 30 bags to PT. Karya with a price of Rp 85,000 per unit May 18 Returned 5 bags to PT. XYZ due to damage May 24 Sold 10 bags to PT. Success with a price of IDR 95,000 per unit May 27 Returned 10 bags to PT. Jaya because the bag purchased was damaged May 30 Sold 15 bags to PT. Script at a price of IDR 98,000 per unit a. Calculate the inventory of PT. Mandiri Sejahtera in May 2021 above using the Periodic FIFO inventory method! b. Calculate COGS PT. Mandiri Sejahtera in May 2021