Running Rewards began operations on February $1.$ The company produces a GPS app designed for runners. Due to a successful marketing plan, over $6,000$ runners signed up for the app during the first month. Once runners download and sign up for the app, they can upload their favourite running routes and access favourite routes of other runners in locations throughout Canada and the US$.$ Premium members can choose from a pre$-$set list of running goals within the app, and each time a goal is achieved the runner can pay $$5$ to Running Rewards to have a collectible medallion shipped to their home. The company purchases basic medallions, all the same size and design, from a local manufacturer. Running Rewards then uses a laser$-$cutting machine to inscribe these medallions in$-$house with different slogans and illustrations depending on the goal the member has achieved. On February $15,$ the company purchased $1,800$ basic medallions from the local manufacturer at a cost of $$2\mathrm{.}00$ each.

During February, $800$ medallions were taken from the raw materials inventory. Of these, $100$ were left uninscribed and were set aside for the sales manager to give out as free advertising at a trade show later in the year. The remaining medallions were moved into production during February where a laser$-$cutting machine inscribed them to reflect the goals predicted to be the most popular in the app. Laser$-$cutting adds $$0\mathrm{.}50$ to the cost of a finished medallion. Of the medallions moved to the inscription stage in February, $75\%$ were completed and transferred from work in process to finished goods; no work had been done on the remaining $25\%.$ Of the medallions completed during the month, $60\%$ were shipped to customers.

Required:

Determine the cost of medallions that would be in each of the following accounts at February $28$:

Note: Round "Cost of Goods Sold" answer to $2$ decimal places.

$\backslash$table$[[,,\backslash$table$[[$Cost of$],[$Discs$]]],[$a$.,$Raw Materials,$],[$b$.,$Work in Process,$],[$c$.,$Finished Goods,$],[$d$.,$Cost of Goods Sold,$],[$e$.,$Advertising Expense,$]]$