Pina Motor Company manufactures automobiles. During September 2017, its first month of operations, the company purchased5,000head lamps at a cost of $10per lamp. Pina withdrew4,650lamps from the warehouse during the month.52of these lamps were used to replace the head lamps in autos used by traveling sales staff. The remaining4,598lamps 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$