Ivanhoe Company manufactures boats, each of which is equipped with a cellular phone. During September, 2022, the company purchased 108 cellular phones at a cost of $110 each. Ivanhoe withdrew 84 phones from the warehouse during the month. 34 of these phones were installed in salespersons' cars and the remaining 50 phones were put in boats manufactured during the month. The remaining phones are to be installed in boats in the next production run. Of the boats put into production during September, 2022, 80% were completed and transferred to the company's storage lot. Fifty percent of the boats completed during the month were sold by September 30 . Determine the cost of cellular phones that would appear in each of the following accounts at September 30, 2022