Question 2: Silva Gold Bhd (SGB) is a manufacturing company that produces beverages. Apart from manufactures, SGB also sell its own beverages in its own outlet. SGB's record of its beverages (finished goods) for the month of September is as follows. Stock-In Stock-Out 1 Sept (balance on hand) 100 @RM10 9 April 20 400@RM11 16 100 15 200@RM11.50 27 300 18 500 @RM12 23 (Stock-in = The transfer of finished inventory from the factory into the SGB's record of inventory available for sale) (Stock-out = The sales of the finished inventory to customers) REQUIRED: Assume that SGB use perpetual inventory records, compute the inventory of finished goods at 30 September on each of the following bases. (1) FIFO (11) Moving-Average cost