McQueen Motor Company manufactures automobiles. During September 2017, the company purchased 7,800 head lamps at a cost of $15 per lamp. McQueen withdrew 7,254 lamps from the warehouse during the month. 66 of these lamps were used to replace the head lamps in autos used by traveling sales staff. The remaining 7,188 lamps were put in autos manufactured during the month. Of the autos put into production during September 2017, 77% were completed and transferred to the companys storage lot. Of the cars completed during the month, 77% were sold by September 30. (a) Determine the cost of head lamps that would appear in each of the following accounts at September 30, 2017: Raw Materials, Work in Process, Finished Goods, Cost of Goods Sold, and Selling Expenses