Cullumber 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, $$40)=$ $$5100000,$ Actual manufacturing overhead $=825000,$ Selling and administrative expenses $=410000.$ The unit production costs are as follows: Direct materials $(1$ kg$)=$ $$6,$ Direct labour $(1/2$ hour$)=$ $$8,$ Manufacturing overhead $=$ $$9,$ total $=$ $$23$; units completed and transferred to finished goods $=175000$ units, materials purchased $=156250$ kg$,$ materials used in process $=170,000$ kgs$.$ An inventory count at year end $($december $31,2022)$ revealed that the inventories had the following balances: Raw materials $=10,000$ kg$,$ Work in process inventory $(45\%$ complete$)=27500$ units, finished goods $=56,250.$ 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 $2021.$ Using this information, please find: The opening $($January $1,2022)$ balance in units are costs of $(1)$ raw materials, $(2)$ work in process inventory, and $(3)$ finished goods