Q4. The Bisset Corporation uses Raw Material A in a manufacturing process. Information as to balances on hand, purchases, and requisitions of Raw Material A is given in the following table. Raw Material A of Number of Unit Price Units Transaction Balance Units Date $1.40 $1.55 100 300 80 140 100 400 320 180 Jan. 1 Jan. 24 Feb. 8 Mar. 16 Jun 11 Aug. 18 Sep. 6 Oct. 15 Dec. 29 Beginning balance Purchased Issued Issued Purchased Issued Issued Purchased Issued 150 $1.62 330 130 110 150 140 200 90 240 100 $1.70 If a perpetual inventory record of Raw Material A is maintained on a LIFO basis, the September 6 issue will consist of