5.2 Use the following transactions for Tata Limited to complete the table below which will indicate the value of the closing stock using the First- in- first out method. This stock consists of a component used in production of the final product. (15 marks)

December	Transactions	Number of units and cost
01	Opening inventory	120 units @ R9 per unit
08	Purchased from supplier	300 units @ R10
12	Issued to production	220 units
19	Returned to supplier	50 units (purchased on 08 December)
22	Purchased from supplier	150 units @ R12
28	Issued to production	250 units