Jingga Cycling Sdn Bhd is a company producing helmets for bicycle racing. One of the material used to produce the helmet is DucanX. The production requires 1 unit of DucanX to produce 1 unit of helmet. Jingga Cycling Sdn Bhd maintains a perpetual inventory system using First In First Out (FIFO) to record for its stock items. The beginning balance of DucanX as at 1 January 2021 consists of the following: 300 units at RM100 per unit (bought on 23 December 2020) 200 units at RM125 per unit (bought on 13 December 2020) Below are the records of receipt and issuance of DucanX during the month of January 2021: Jan 4 Issued DucanX to production department to produce 200 units of helmet. 12 Purchased 300 units of DucanX at RM120 per unit from supplier Ali Kayuh Enterprise. 15 Issued 300 units of DucanX to production department. 21 Purchased 500 units of DucanX at price before discount of RM124 per unit from supplier Ali Kayuh Enterprise. The supplier gave trade discount of RM1 per unit due to the bulk purchase. 22 Issued 400 units of DucanX to production department 23 Returned to store 100 units of DucanX due to over issuance on the latest issued date 26 100 units of Ducanx which purchased on 21 January was returned to supplier due to low quality. 31 Stock count shows that only 395 units of DucanX available in the store. Required: i. Prepare a store ledger card for the month of January 2021 and show the value of the closing inventories. (Calculate to two (2) decimal places). (15 marks) ii. Calculate the cost of material issues to production department (2 marks)