During August, the Receipts and Distributions of Material No

During August, the receipts and distributions of Material No.B4G9 are as follows:
Received
Aug.3 1,100 units at $15
16 1,700 units at $17
29 900 units at $18
Issued
Aug.11 700 units for Job No.116
18 1,900 units for Job No.117
30 800 units for Job No.118
a Determine the cost of each of the three issues under a perpetual system, using the first-in, first-out method.
b Present the journal entry to record the issuance of the materials for the month, assuming that the cost of issuances is determined by the first-in, first-out method.