Marin Motor Company manufactures automobiles. During September 2022, the company purchased 6,000 head lamps at a cost of $10 per lamp. 70 of these lamps were used to replace the head lamps in autos used by traveling sales staff, and 5,510 lamps were put in autos manufactured during the month. Of the autos put into production during September 2022,80% were completed and transferred to the company's storage lot. Of the cars completed during the month, 60% were sold by September 30