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

Date

Transaction

Number of Units

Unit Price

Balance of Units

Jan. 1

Beginning balance

100

$1.40

100

Jan. 24

Purchased

300

$1.55

400

Feb. 8

Issued

80

320

Mar. 16

Issued

140

180

Jun. 11

Purchased

150

$1.62

330

Aug. 18

Issued

130

200

Sep. 6

Issued

110

90

Oct. 15

Purchased

150

$1.70

240

Dec. 29

Issued

140

100

(1)If a perpetual inventory record of Raw Material A is maintained on a FIFO basis, 400 units on hand on Jan. 24 will consist of:

(2)If a perpetual inventory record of Raw Material A is maintained on a FIFO basis, 240 units on hand on Oct. 15 will consist of:

(3)If a perpetual inventory record of Raw Material A is maintained on a FIFO basis, the Dec. 29 issue will consist of: