. S.P Johns Corporation is a manufacturing concern. Following is the receipts & issues record for the month of January, 2006.                                          Date                            Receipts                                              Issues               Jan 1                                 Opening Balance 100@ 40             Jan 8                           200 units @ Rs. 45/unit             Jan 11                                                                                  150 units             Jan 13                          Inventory lost 50 units                                                       Jan 16                         50 units @ Rs. 60/unit             Jan 18                         100 units @ Rs. 70/unit             Jan 20                                                                                    150 units   Required:      Find the value of ending inventory by preparing Material Ledger card under Perpetual and Periodic inventory system based on the above information using each of the following methods:   FIFO Method.  Weighted Average cost Method.​