Beijing Manufacturing Company uses perpetual inventory method.Below are the purchases and issues (sent to production) of direct material inventory during April 2020.

Date	Transaction	Unit	Unit Cost ($)
April 1	Beginning Inventory	60	10
April 5	Purchased	150	16
April 8	Issued	90	--
April 10	Purchased	220	20
April 14	Issued	250	--
April 15	Purchased	150	22
April 20	Issued	180	--
April 28	Purchased	70	25
April 30	Issued	100	--

A) Prepare two INVENTORY CARDs for April,

1. if the Beijing Company uses Weighted Average Method (WAM) (round to two digits).

2. if the Beijing Company uses First-In-First-Out (FIFO).

B) What are the COST OF DIRECT MATERIAL USED and the COST OF ENDING INVENTORY figures under the both methods?

		PURCHASES			ISSUED			BALANCE
Date	Transaction	Unit	Unit Cost	Total Cost	Unit	Unit Cost	Total Cost	Unit	Unit Cost	Total Cost