The following information is taken from Whacker Comapny January records:

Work in process January 1st is $4,390

Raw materials used during January is $16,600

Raw materials Purchases during January is $22,000

Raw materials Inventory on January 31st is $6144

Direct Labour Cost incurred in January $9,000

Manufacturing Overhead Cost incurred in January $4,400

Work in Process January 31 is $7000

Cost of Goods sold in January 31 is $27,500

The inventory of finsihed goods on January 31st is $1000

Required 1: Assuming no other transcation happened, what was the cost of units completed during January? $____

Required 2:Assuming no other transaction happened, what was the Raw materials inventory on January 1st? $_____

Required 3:Assuming no other transaction happened, what is the opening balance of finsibed goods inventory on Januaru 1st?$_____