An analysis of the accounts of Roberts Company reveals the following manufacturing cost data for the month ended June 30, 2020.

Inventory		Beginning		Ending
Raw materials		$9,880		$15,510
Work in process		5,790		9,050
Finished goods		9,760		6,530

Costs incurred: raw materials purchases $57,720, direct labor $51,130, manufacturing overhead $23,970. The specific overhead costs were: indirect labor $7,090, factory insurance $4,160, machinery depreciation $4,900, machinery repairs $2,450, factory utilities $3,570, and miscellaneous factory costs $1,800. Assume that all raw materials used were direct materials.

(b) Show the presentation of the ending inventories on the June 30, 2020, balance sheet.