The ABC Company produces doors. During June, the company purchased 10,000 door handles at a cost of $80 per door handles. ABC Company withdrew 8,000 door handles from the storeroom during the month. Of these, 25 were used to replace door handles in sales office doors. The remaining 7,975 door handles withdrawn from the storeroom were placed in doors being produced by the company. Of the doors in production during June, 60% were completed and transferred from work in process to finished goods. Of the doors completed during the month, 35% were unsold at June 30.

Required:

1. Determine the cost of door handles that would appear in each of the following accounts at June 30:

a. Raw Materials.

b. Work in Process.

c. Finished Goods.

d. Cost of Goods Sold.

e. Admin Expense.