Crane Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted-average process costing. The following information was available for 2022: Sales (selling price per unit, $40) $5,060,000 Actual manufacturing overhead 818,400 Selling and administrative expenses 406,720 Unit production costs: Direct materials (1 kilogram) $7.00 Direct labour (1/2 hour) 9.00 Manufacturing overhead 10.00 Total $26.00 Units completed and transferred to finished goods Materials purchased Materials used in process 173,600 units 155,000 kilograms 168,640 kilograms An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials Work in process inventory (45% complete) Finished goods 9,920 kilograms 27,280 units 55,800 units The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2022 as it was in 2021. Calculate the following amounts for Crane 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 - Raw Materials (2) Opening Balance - Work in Process Inventory Units Cost