of cost JUOKS of general and factory ledgers. Arif Alvi Co. uses a single type of material. The following data relate to purchase and issue of the material: Mar 01 : Balance 2500 units @ Rs.70 Mar 05 : Purchased 2000 units @ Rs.75 Mar 10 : Issued to Job 1800 units Mar 15 : Purchased 3000 units @ Rs.74 Mar 20 : Issued to Job 2500 units Mar 25 : Purchased 4500 units @ Rs.72 Mar 28 : Issued to Job 1500 units JIRED: Prepare material ledger card under perpetual system using: (i) First in First out method (ii) Last in First out method