record the following transactions in the material control account using the FIFO method. the stock items is an indirect material

1/6 stock on hand 40 units @R2

4/6 purchased 40 units @R2,20

6/6 purchased 30 units @R2,40

14/6 issued 60 units to production department

19/6 returned 10 units to supplier from the purchases made on 6/6

30/6 received 8 units back from production