Coraza Sdn. Bhd. Is a company which commenced in 2020 . The company produced a product called RAZA. Two types of materials, RA and ZA are needed in producing the product. In producing one unit of RAZA, 0.7kg of RA and 0.5 litre of ZA are used. Coraza Sdn. Bhd. purchases material RA and ZA from different supplier. Ramsay Sdn. Bhd. supply material RA with a trade discount of 10% of the quantity purchase is more than 2,000kgs, while ZA material was purchased from Zalen Sdn. Bhd. which did not provide any trade discount. Following are detail information relating to the purchase of materials for the an 21 and 1st quarter of 2022 . The price shown below is before On 20 February 2022, Coraza Sdn. Bhd. returned 640kg of material RA bought on early February from Ramsay Sdn. Bhd. Based on physical count on 31 March 2022 , there were 2,000kgs of material RA in the store The production of RAZA was recorded as follows: Coraza Sdn. Bhd. Used different method in valuing material issues which are Last in First Out (LIFO) for RA and First in First Out (FIFO) for ZA material. Required: (a) Prepare Store Ledger Card for first quarter of 2022 for RA only. (15 marks) (b) Determine the total cost of RA issued to production and value of closing stock of RA for the first quarter 2022