Material YR has fluctuated in price over period 10^th April 2013 and the main accountant is unsure what price to cost the issues of materials to job 126. You are provided the following information:

Material YR (Kg)                              Cost (RM)

Apr-01  Opening Balance            40,000      80,000

Apr-04  Receipts                          4000 RM5 per Kg

Apr-08  Receipts                          15,000 RM2 per Kg

Apr-17  Issues                               44,000

Apr-19  Receipts                           17,000  RM4.50 per Kg

Apr-28  Issues                                20,000     

Required:

a) Cost the problems of materials on 17^th April and 28^th April to job 126 using LIFO and FIFO methods.