Skysong Motor Company manufactures automobiles. During September $2027,$ the company purchased $4,600$ head lamps at a cost of

$$10$ per lamp. $58$ of these lamps were used to replace the head lamps in autos used by traveling sales staff, and $4,220$ lamps were put in

autos manufactured during the month.

Of the autos put into production during September $2027,85\%$ were completed and transferred to the company's storage lot. Of the

cars completed during the month, $70\%$ were sold by September $30.$

$($a$)$

Determine the cost of head lamps that would appear in each of the following accounts at September $30,2027.$