During June, the receipts and issuances of Material No. XYZ are as follows: Received June 3 Balance 16 29 29 1,100 units at $15 1,700 units at $17 900 units at $18 Issued June 11 18 30 700 units for Job No. 116 1,900 units for Job No. 117 800 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) 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.