5. Which one of the following is a common feature of cost accounting but not financial accounting?

1. Control accounts
2. Cost classifications
3. Marginal costing
4. Periodic stocktaking

6. If the first-in, first-out (FIFO) method of pricing is used, what is the value of the issue on Day 7?

Day	Transaction	Units	Unit price RM	Value RM
1	Balance b/f	100	5.00	500
3	Issue	40
4	Receipt	50	5.50	275
6	Receipt	50	6.00	300
7	Issue	70

A. RM350

B. RM355

C. RM395

D. RM420