Pharoah Manufacturing Company specializes in producing fashion outfits. On July 31, 2022, a tornado touched down at its factory and general office. The inventories in the warehouse and the factory were completely destroyed, as was the general office nearby. However, the next morning, through a careful search of the disaster site, David Davis, the company's controller, and Jennifer Richard, the cost accountant, were able to recover a small amount of manufacturing cost data for the current month. "What a horrible experience" sighed David. "And the worst part is that we may not have enough records to use in filing an insurance claim." "It was terrible," replied Jennifer. "However, I managed to recover some of the manufacturing cost data that I was working on yesterday afternoon. The data indicate that our direct labour cost in July totalled $254,400 and that we had purchased $365,700 of raw materials. Also, I recall that the amount of raw materials used for July was $371,000. But I'm not sure this information will help The rest of our records were blown away "Well, not exactly said David. "I was working on the year-to-date income statement when the tornado warning was announced. My recollection is that our sales in July were $1.34 million and our gross profit ratio has been 40% of sales. Also, I can remember that our cost of goods available for sale was $816,200 for July "Maybe we can work something out from this information!" exclaimed Jennifer. "My experience tells me that our manufacturing overhead is usually 60% of direct labour. "Hey, look what I just found" cried David. "It's a copy of this June's balance sheet, and it shows that our inventories as at June 30 were finished goods $40,280, work in process $26.500, and raw materials $20,140" "Super!" yelled Jennifer. "Let's go work something out" In order to file an insurance claim, Pharoah Manufacturing must determine the amount of its inventories as at July 31, 2022, the date of the tornado touchdown Determine the amount of costs in the Raw Materials, Work in Process, and Finished Goods inventory accounts as at the date of the tornado Amount of costs in the raw materials Amount of costs in the work in process Determine the amount of costs in the Raw Materials, Work in Process, and Finished Goods inventory accounts as at the date of the tornado Amount of costs in the raw materials $ Amount of costs in the work in process $ Amount of costs in the finished goods $