The Devon Motor Company produces automobiles. On April $1,$ the company had no beginning inventories, and it purchased $5,960$ batteries at a cost of $$75$ per battery. It withdrew $5,500$ batteries from the storeroom during the month. Of these, $100$ were used to replace batteries in cars being used by the company$$s traveling sales staff. The remaining $5,400$ batteries withdrawn from the storeroom were placed in cars being produced by the company.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:

$1.$ and $2.$ Determine the cost of batteries that would appear 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.

Name of the Account Cost Appears on:

$1$a$.$ Raw Materials

$1$b$.$ Work in Process

$1$c$.$ Finished Goods

$1$d$.$ Cost of Goods Sold

$1$e$.$ Selling Expense