The Devon Motor Company produces automoblles. On Aprll 1st the company had no beginning Inventories and It purchased 5,960 batteries at a cost of $75 per battery. It withdrew 5,500 batterles from the storeroom during the month. Of these, 100 were used to replace batteries In cars being used by the company's travelling sales staff. The remalning 5,400 batterles withdrawn from the storeroom were placed In cars belng produced by the company.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. Requirec 1. Determine the cost of batterles that would appear In each of the following accounts on April 30th Name of the Account Cost 1a. Raw Materials 1b. Work in Process 1c. Finished Goods 1d. Cost of Goods Sold 1e. Selling Expense