The Devon Motor Company produces automobiles. On April 1, the company had no beginning inventories, and it purchased 5,740 batteries at a cost of $65 per battery. It withdrew 5,300 batteries from the storeroom during the month. Of these, 100 were used to replace batteries in cars being used by the companys traveling sales staff. The remaining 5,200 batteries withdrawn from the storeroom were placed in cars being produced by the company.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. Determine the cost of batteries that would appear in each of the following accounts on April 30.

1a raw materials

1b. work in progress

1c Finished goods

1d cost of goods sold

1e Selling expense