geyser purchase 35000 plastic emblems in May, 1. the emblems contained the company name and logo, and cost the company$1 each.

During May,31000 emblems were drawn from the raw materials inventory. 1000 were taken by the sales manager and given to prospective customer for an advertising promotion.

The remaining emblems drawn from inventory were affixed to units of the company 's product that were manufactured during May. Of the units of product having emblems affixed during May, 90% completed and transferred from Work in process to finished good. Of the unit complete during the month, 75% were sold and shipped to customers

Determine the cost of emblems that would be in each of the fillowing account at the end of the May.

A. Raw material ________

B. Work in process ________

C. Finished goods _________

D. COGS __________

E. How many dollars relate to the emblems were included in their May income statement?