The new productive undertaking purchased from time-to-time quantities of commodities used in production of one of its products, the following details are available regarding the stock of materials and its movement during the three-Month period from October, November and December.

There was no Opening stock for the month of October. Purchases done on 2 October 200 units @ 12 per unit, 8 October 150 units @14 per unit, 17 October 225 units @13 per unit 25 October 300 units @ 12 per unit and Issues were made on 3rd October 125 units, 15 October 200 units and 30 October 150 units.

Stock on 1st November 150 units @OMR 22 per unit On November 4, purchased 320 units @OMR 30 per unit, November 12, purchased 215 units @OMR 35, November 15, purchased 200 units @ OMR 40, November 28, purchased 200 units @OMR 47, November 5, issued 225 Units, November 14, issued 190 units, November 20, issued 200 units, November 25, issued 250 units, November 30, Issued 90 units.

Stock on 1st December 130 units @ OMR 47 per unit and Purchases done on 5 December 200 units @ 52 per unit, 9 December 150 units @54 per unit, 17 December 225 units @ 53 per unit 26 December 300 units @ 49 per unit and Issues were made on 7th December 225 units, 10 December 200 units and 19 December 150 units.

a. You are required to prepare stock register using FIFO Method for the Period of November.

b. You are required to write the highest and lowest issue price with dates and find out the difference in both the prices.