devices in Melaka. One of the components used is direct material YY. The balances of direct material YY as at 1 March 2022 were 200 units valued at RM2,100 of which comprised of 50 units which were priced at RM12 each purchased in February 2022, and the balance, was purchased in January 2022. The following were transactions throughout the month of March 2022: Date 2 Purchased 150 units at RM13.30 each 12 Issued 170 units to production department 17 Purchased 150 units which was valued at RM1,950 21 Issued 150 units to production department 23 Production department returned to store 20 units of material YY due to over issuance on the latest issued date 24 Returned to supplier 40 units which was bought on 17 March 31 Based on physical count, only 150 units of direct material YY are left in storeroom. Required: i. Record the above transactions into the store ledger card using the First-In-FirstOut (FIFO) method for the month of March 2022. Clearly show the quantity and value of closing inventory. (13 marks)