Kam Motor Company manufactures automobiles.

During September 2007 the company purchased 5,000 head lamps at a cost of 59 per lamp.

Kam withdrew 4,650 lamos from the warehouse dunne the month.

Fifty of these lamps were used to replace the head lamps in autos used by traveling sales staff.

The remaining 4,600 lamps were put in autos manufactured during the month.

Of the autos put into production during September 2007, 90% were completed and transferred to the company's storage lot.

Of the cars completed during the month, 75% were sold by September 30.

Determine the cost of head lamps that would appear in each of the following accounts at September 30, 2007:

Work in Process account, Finished Goods account, Cost of Goods Sold account, Selling Expenses account

Costs classification:

Closing Inventory is majorty classified into raw-material, work-in-process and finished goods. Costs are assigned to each category as the transfer of the goods from one stage to the other. When goods are sold, the cost are transferred to the "cost of goods sold account".