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The following are inventory movements of motorcycle parts seller V.Rossi Sdn. Bhd. for the month of June 2021: Date Purchases Units 20 Sales Units Purchase cost RM 80.00 Selling price RM 5 100.00 15 90.00 10 110.00 June 2 June 3 June 5 June 10 June 15 June 20 June 25 June 30 15 92.00 20 120.00 30 94.00 5 130.00 Required: (a) Determine the value of closing inventory for the month ended 30 June 2021 using the following methods: (i) First in, first out (FIFO) method. (12 marks) (ii) Weighted average cost (WAC) method. (8 marks) (b) Based on part (a)(i) above, prepare an inventory ledger account. (5 marks) [Total: 25 marks]