You are the cost accountant for Fashions, Inc. On July 31, 2002, a fire destroyed part of your company's office building factory. Inventories were totally destroyed, and many of the accountant records were damaged or destroyed by the fire. You have been given the responsibility for recovering enough cost data to file an insurance claim. You were able to recover the following.

Cost of goods available for sale for July amounted to $395,000, sales totaled $625,000, and gross profit sales was 40%. in addition, raw materials used in July amounted to 175,000. and raw materials purchased totaled $172,500. Direct labor cost for July was $125,000.

Based on past results, you know that manufacturing overhead is 60% of direct labor cost. You are able to retrieve a copy of the June Balance sheet, and it indicates that inventories of June 30 were as follows:

Work in process inventory, $11,000

Finished Goods inventory $18,000

Raw Materials $9,500

You must determine the amount of your inventories as of July 31,2002 in order to file an insurance claim. Determine the amount of cost in the following accounts as of the date of the fire:

1. Raw Materials inventory:

2. Work in process inventory:

3. Finished goods inventory: