Raw materials inventory: $1,000$ units at a cost of $$10$ per unit.

Finished goods inventory: $200$ units at a cost of $$50$ per unit.

During the year $2023,$ the following transactions occurred:

$1.$ Each unit of finished goods requires $2$ units of raw materials for production.

$2.$ Purchased $2,000$ units of raw materials at a cost of $$12$ per unit.

Used $1,500$ units of raw materials in production.

$4.$ Incurred $$30,000$ of conversion costs during production.

$5.$ Sold $500$ units of finished goods for a total price of $$40,000.$

cost of raw materials used in production$=16000$

cost of finished goods prpduced $=46000$

Required

ending inventory of finished goods

$2.$ cost of goods sold

$3.$ carrying value