Afcon Ltd uses a direct material (Product code: RM 005) in the production of their finished product. The following transactions took place during the month of February 2020: 01/02/2020 Balance of 50 units at R20.00 each. 10/02/2020 Purchased 75 units at R25.00 each from Reach Ltd on credit. 19/02/2020 Purchased 25 units at R27.50 each for cash. 22/02/2020 Issued 80 units into production. 25/02/2020 Returned 10 units bought on the 10/02/2020, to Reach Ltd. 28/02/2020 Received 5 units back from production. Required: Compile a stock ledger card for RM 005 using the FIFO inventory valuation method. (8) 3.2 The following information relates to an article manufactured by Betok Ltd: Annual requirement: Cost per order: 32 400 units R96 6 Carrying cost per unit: 24% Cost per unit: R18 Required: Calculate the EOQ