Total cell costs for the period

Purchased materials to produce $580$ speaker units.

Applied conversion costs to production of $550$ speaker units.

Completed and transferred $530$ speaker units to finished goods.

Sold $505$ speaker units.

There were no inventories at the beginning of the period.

Sale

Cost

b$.$ Determine the ending balance of raw and in process inventory and finished goods inventory.

Raw and In Process Inventory, ending balance $

Finished Goods Inventory, ending balance :