The Devon Motor Company produces automobiles. On April $1,$ the company had no beginning inventories,

and it purchased $8,000$ batteries at a cost of $$80$ per battery. It withdrew $7,600$ batteries from the storeroom

during the month. Of these, $100$ were used to replace batteries in cars used by the company's traveling

sales staff. The remaining $7,500$ batteries withdrawn from the storeroom were placed in cars being

produced by the company. Of the cars in production during April, $90$ percent were completed and

transferred from work in process to finished goods. Of the cars completed during the month, $30$ percent

were unsold at April $30.$

Required:

and $2.$ Determine the cost of batteries appearing in each of the following accounts on April $30$ and select

whether each of the accounts would appear on the balance sheet or on the income statement.