April 1, Beginning balance, amount: 8.000 kg, unit price: 20 TL/kg, April 5, Purchase, amount: 12.000 kg, unit price: 25 TL/kg, April 10, Consumption, amount: 10.000 kg, April 15, Purchase, amount: 5.000 kg, unit price: 26 TL/kg, April 20, Consumption, amount: 12.000 kg, April 25, Purchase, amount: 15.000 kg, unit price: 22,20 TL/kg, April 30, Consumption, amount: 8.000 kg.

Suppose that on April 12, the company sends back 3.000 kg of Y raw material to the supplier due to low standards and on April 18, 2.000 kg of the Y raw materials was returned from the production department due to damage. Now what would be the cost of consumption at the end of the month if the company uses FIFO