4.8. Details regarding the purchase and withdrawal of Direct material 2,4,2-DT, a chemical for May, show:

$ 3000.00 6200.00 3050.00 1 May 4 8 15 19 20 23 28 Balance on hand-500L @ $6.00 per liter Purchases 1000L @ $6.20 per liter Issued 700L Purchases 500L @ $6.10 per liter Issued 1000L 200L returned to materials store Purchases 1000 L @ $6.30 per liter Issues 1100L 6300.00 Required a) Record the above in perpetual stock cards, using the following accounting assumptions: (0) Weighted average costing (ii) FIFO costing