On April 1st, an automobile manufacturer had no beginning inventories. It purchased 8,400 batteries at a cost of $79 per battery. It withdrew 7,800 batteries from the storeroom during the month. Of these, 50 were used to replace batteries in cars being used by the company's traveling sales staff. The remaining batteries withdrawn from the storeroom were installed in cars being manufactured by the company. Of the cars in production during April, 80 percent were completed and transferred from work in process to finished goods. Of the cars completed during the month, 20 percent were unsold at April 30th How much of the total battery cost would be included in Raw Materials at the end of April? Multiple Choice $47,400 $616,200 $126,850 $43,450