Exercise 2-9: Gelinas Computer Co was organized on Mayl. On that date the company purchased 22,000 USB flash drives to be sold with personal computers, each preloaded with the company's product information brochures. The front of the USB flash drives displays the company's name and an attractive logo. Each USB flash drive cost Gelinas $6. During May, 19,500 USB flash drives were drawn from the raw materials inventory account. Of these, 500 were taken by the sales manager to an important sales meeting with prospective customers and handed out as advertising. The remaining USB flash drives drawn from inventory were sold by bundling them with units of the company's product that were being manufactured during May. Of the units of product that were bundled with the USB flash drives during May, 95% were completed and transferred from workinprocess to finished goods. Of the units compieted during the month, 80% were sold and shipped to customers