The CAMA Corporation manufactures electrical meters. For September, there were no beginning inventories of raw materials and no beginning and ending work in process. Action uses a JIT manufacturing system and backflush costing with three trigger points for making entries in the accounting system. TPC's September standard costs per meter are direct materials, P25 and conversion costs, P20. The following data apply to September manufacturing:

Raw materials and components purchasedP137,500

Conversion costs incurred110,000

Number of finished units manufactured5,250

Number of finished units sold5,000

The balances of Raw and In-Process and Finished Goods Inventory accounts at the end of September are?