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Kingbird Motor Company manufactures automobiles. During September $2025,$ the company purchased $5,000$ head lamps at a cost of

$$15$ per lamp. $50$ of these lamps were used to replace the head lamps in autos used by traveling sales staff, and $4,600$ lamps were put in

autos manufactured during the month.

Of the autos put into production during September $2025,90\%$ were completed and transferred to the company's storage lot. Of the

cars completed during the month, $70\%$ were sold by September $30.$

$($a$)$

Determine the cost of head lamps that would appear in each of the following accounts at September $30,2025.$

Raw Materials

Work in Process

Finished Goods

Cost of Goods Sold

Selling Expenses

$

$

$

$

$

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