Q2. The new productive undertaking purchased from time to time quantities of commodities used in production of one of its product, the following details are available regarding the stock of materials and its movement during the three Month period from December, January and February. There was no Opening stock for the month of December. Purchases done on 2 December 200 units @ 12 per unit, 8 December 150 units @14 per unit, 17 December 225 units @13 per unit 25 December 300 units @ 12 per unit and Issues were made on 3rd December 125 units, 15 December 200 units and 30 December 150 units. Stock on 1 January 150 units' @OMR 22 per unit On January 4, Purchased 320 units @OMR 30 January 12,Purchased 215 units @OMR 35, January 15, Purchased 200 units @ OMR 40, January 28 Purchased 200 units @OMR 47, January 5, Issued 225 Units, January 14, Issued 190 units, January 20 , Issued 200 units, January 25,Issued 250 units, January 30,Issued 90 units. Stock on 1* February 130 units @ OMR 47 per unit and Purchases done on 5 February 200 units @ 52 per unit, 9 February 150 units @54 per unit, 17 February 225 units @ 53 per unit 26 February 300 units @49 per unit and Issues were made on 7th February 225 units, 10 February 200 units and 19 February 150 units. a. You are required to prepare stock register using Simple Average Method for the Period of January.(4.5 Marks) b. You are required to write the highest and lowest purchase price with dates and find out the difference in both the prices.(0.5 Marks)