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(a) (iii) DATE STOCK VALUATION -AVCO RECEIPTS ISSUES Cost per BALANCE IN STOCK Units February Unit Cost per Value Units Cost per Unit Value Units Unit Value 150 12.00 1800 200 12.70 2540 350 12.40 4340 Job 270 160 12.40 1984 190 12.40 2356 Job 271 12.40 1116 100 12.40 1240 250 13.10 3275 350 12.90 4515 Job 272 110 12.90 1419 240 12.90 3096 300 12.36 3708 540 12.60 6804 N 8 12.36 742 480 12.63 6062 Job 271 180 12.63 2273 300 12.63 3789 IN Job 272 100 12.63 1263 200 12.63 2526 JOB COSTING Job 270 Job 271 Job 272 Material AD1230 1,984 3,389 2,682 Other Direct Materials 1.000 1,980 1.460 2,984 5,369 4,142 Direct Labour 1.400 1.925 1,680 Prime Cost 4,384 7,294 5,822 Fixed Factory Overhead 5.25 1.050 1,444 1,428 Total Cost 5.434 8 738 7.250