The devon motor company produces automobiles. on april 1st the company had no beginning inventories and it purchased 8,000 batteries at a cost of $80 per battery. it withdrew 7,600 batteries from the storeroom during the month. of these, 100 were used to replace batteries in cars being used by the company's traveling sales staff. the remaining 7,500 batteries withdrawn from the storeroom were placed in cars being produced by the company. of the cars in production during april, 90 percent were completed and transferred from work in process to finished goods. of the cars completed during the month, 30 percent were unsold at april 30th. there were no inventories of any type on april 1.1. determine the cost of batteries that would appear in each of the following accounts at april 30: a. raw materials. b. work in process. c. finished goods. d. cost of goods sold. e. selling expanse.2. specify whether each of the above accounts would appear on the balance sheet or on the income statement at april 30.