McQueen Motor Company manufactures automobiles. During September 2020, the company purchased 4,000 head lamps at a cost of $10 per lamp. 20 of these lamps were used to replace the head lamps in autos used by traveling sales staff, and 3,700 lamps were put in autos manufactured during the month. Of the autos put into production during September 2020, 70% were completed and transferred to the company's storage lot. Of the cars completed during the month, 80% were sold by September 30. (a) Determine the cost of head lamps that would appear in each of the following accounts at September 30, 2020: Raw Materials, Work in Process, Finished Goods, Cost of Goods Sold, and Selling Expenses. Raw Materials $ 2800 Work in Process $ 11100 Finished Goods $ 7770 Cost of Goods Sold $ 18130 Selling Expenses $ 200