358 2. The following information appears on the stock card for material B for April, 2018: Beginning balance: 700 units @ P5.00 Purchases: April 10 18 27 2,500 units @ P6.00 2,000 units @ P5.50 3,000 units @ P5.80 Issuances: April 11 15 20 25 30 2.000 units for Job No. 76 700 units for Job No. 79 1,500 units for Job No. 75 600 units for Job No. 79 1,500 units for Job No. 76 On April 19, 200 units of the April 18 delivery was returned to the supplier for being defective. Accordingly, a credit memo was received from the latter. On April 29, 100 units were returned to the storeroom by the department that made the requisition last April 20. Using FIFO costing method, how much materials cost must be charged to the various job orders in April, 2018? a. b. Job Order No. 75 Job Order No. 76 P7,950 P19,910 P9,000 P18,250 P8,500 P19.910 None of the above; answer is Job Order No. 79 P7,500 P7,500 P7,500 c. d. 3. If the weighted average method was used in no. 2, how much must be the debit (credit) to inventory variance based on the returns to the supplier on April 19? a. P(13) b. P13 c. P11 d. None of these, answer is 4. As of Sept. 1, 2018, there are two(2) jobs in process with accumulated prime costs as follows