The Devon Motor Company produces automobiles. On April 1st the company had no beginning inventories and it purchased 7,280 batteries at a cost of $140 per battery. It withdrew 6,700 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 The remaining 6,600 batteries withdrawn from the storeroom were placed in cars being produced by the company of the cars in production during April 90 percent were completed and transferred from work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 30th Required: 1. Determine the cost of batteries that would appear in each of the following accounts on April 30th Cost Name of the Account 1a Raw Materials 1b Work in Process 1c Finished Goods 1d Cost of Goods Sold 1e. Selling Expense