The following information was available for $2022.$

An inventory count at year end $($December $31,2022)$ revealed that the inventories had the following balances:

$\backslash$table$[[$Raw materials,$],[$Work in process inventory $456$ complete$),8,880$ kilograms$],[$Finished gogds,$24,420$ units$],[,49,950$ units$]]$

The January $1,2022,$ work in process imentory units are $70\%$ complete. The unit cost of production was the same in $2022$ as it was in $2021.$

Calculate the following amounts for Wildhorse Inc:

The opening $($January $1,2022)$ balance in units and costs of $(1)$ raw materials, $(2)$ work in process inventory, and $(3)$ finished goods

$(1)$ Opening Balance $-$ Rawi Materials

$(2)$ Opening Balance$-$Work in Process Inventory $$ $ $$

$(3)$ Opening Balance $-$ Finished Goods

$5$