Pina Motor Company manufactures automobiles. During September $2017,$ its first month of operations, the company purchased $5,000$ head lamps at a cost of $$10$ per lamp. Pina withdrew $4,650$ lamps from the warehouse during the month. $52$ of these lamps were used to replace the head lamps in autos used by traveling sales staff. The remaining $4,598$ lamps were put in autos manufactured during the month. Of the autos put into production during September $2017,70\%$ were completed and transferred to the company$$s storage lot. Of the cars completed during the month, $50\%$ 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. $($Round answers to $0$ decimal places, e$.$g$.1,525.)$ Raw Materials $ Work in Process $ Finished Goods $ Cost of Goods Sold $ Selling Expenses