The following information is taken from Whacker Company January records:

Work in Process January 1st is $3,410

Raw Materials Used during January is $16,600

Raw Material Purchases during January is $22,000

Raw Materials inventory on January 31st is $5,556

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? $