The following information is taken from Whacker Company January records:

Work in Process January 1st is $3,990 Raw Materials Used during January is $16,600 Raw Material Purchases during January is $22,000 Raw Materials inventory on January 31st is $5,904 Direct Labour Cost incurred in January $9,000 Manufacturing Overhead Cost incurred in January $4,400 Work in Process January 31 is $7,000 Cost of Goods Sold in January is $27,500 The inventory of finished goods on January 31st is $1,000

Required 1: Assuming no other transaction 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 Finished Goods Inventory on January 1st? $