During August, the receipts and distributions of Material No. B4G9 are as follows: Received Aug. 3 1,100 units at $15 16 1,700 units at $17 29 900 units at $18 Issued Aug. 11 700 units for Job No. 116 18 1,900 units for Job No. 117 30 800 units for Job No. 118 (A) Determine the cost of each of the three issues under a perpetual system, using the first-in, first-out method. B)Using perpetual costing procedures, determine (1) cost of the year-end inventory and, (2) cost of goods sold relating to this product under the moving average method (C) Present the journal entry to record the issuance of the materials for the month, assuming that the cost of issuances is determined by the first-in, first-out method.