6. Included in the cost of factory suppliesare obsoleteitems with an historical cost of $6,900. The market value of the reiraining fictory suppties 1539,700 7. Ayayai applies the LCNRV method to each of the three types of seat components in finished goods irventory. For each of the other three inventory accounts, Ayayai applies the lower-of-cost-or-market method to the total of each imventory account. 8. Consider all amounts presented above to be material in relation to Ayayais financial statements taken as a whole. (a) Prepare the inventory section of Ayayal's balance sheet as of April 30, 2025, including any required note(s). (Round answers to 0 decimal places, es, 2,556) Ayayai Style Balance Sheet (Partial) $ $ 2. Three-quarters of the seat cushion finished goods inventory is held by catalog outlets on consignment. 3. One-half of lumbar support finished goods imentory has been pledged as collatera for a bank Toan 4. Sixty percent of the raw materials balance represents electronic control units acquired at a contracted price 40 percent above the current market price. The market value of the rest of the raw materials is $110,100. Ayayai Style, a division of Sanibel Inc, manufactures three modeis of boat seat components that are sold to speed boat manufacturers, retailers, and catalog outlete Since heginning operntions in 1983, Ayayal has used normat absorption costing and hais assumed a firstin, first-out cost flow in its perpetual inventory system. The balances of the imventory accounts at the end of Ayayai's fiscal year, April 30. 2025, are shown below. The inventories are stated at cost before any year-end adjustments. The following information relates to Ayayal's imventory and operations: 1. The finished goods inventory consists of the items anatyzed betow