Not Maqur Cleaning Services supplies its employees with protective clothing. One such item is protective gloves. Records from the stores department for January showed: 1 Jan Opening inventory 150 pairs @ $2 each 7 Jan Purchases 40 pairs @ $1.90 15 Jan Issues 30 pairs 29 Jan Issues 35 pairs What is the value of the issues and the closing inventory if the FIFO method is used