Problems (4.1A) Use different inventory costing methods. (Objs. 1-3). The Allegheny Manufacturing Company uses a perpetual inventory system to control materials. Data relating to Material S-8 during January 2006 are given below. Jan. 1 Balance, 150 units at $4.00 each. 6 Received 200 units at $4.05 each, Purchase Order 74. 12 Issued 225 units, Requisition 18. 14 Received 250 units at $4.10 each, Purchase Order 83. 17 Issued 200 units, Requisition 23. 31 Issued 40 units, Requisition 29. Instructions Enter the beginning balance on a materials ledger card for each of the three inventory valuation methods: FIFO, LIFO, and moving average. Record each of the transactions on each of the materials ledger cards. Round unit costs to the nearest cent under the moving average costing method