Abtos company is a U$.$S$.$ Manufacturer that is publicly traded. Abtos reports $$12$ million of Inventory on its balance sheet. Inventory includes raw materials, work in process and finished goods. Is Abtos required to disclose the amounts for each class of inventory, or can it simply report the total $$12$ million balance on its balance sheet? Provide Codification references to support your answer to this question. please prepare a memorandum to address the above issue.