An analysis of the accounts of Vaughn Company reveals the following manufacturing cost data for the month ended June 30,2020 . Costs incurred: raw materials purchases $54,860, direct labor $47,110, manufacturing overhead $23,530. The specific overhead costs were: indirect labor $7,220, factory insurance $4,370, machinery depreciation $4,380, machinery repairs $2,060, factory utilities $3,730, and miscellaneous factory costs $1,770. Assume that all raw materials used were direct materials. (b) Show the presentation of the ending inventories on the June 30,2020 , balance sheet