Current Attempt in Progress An analysis of the accounts of Windsor Company reveals the following manufacturing cost data for the month ended June 30,2025. Costs incurred: raw materials purchases $54,200, direct labor $46,600, manufacturing overhead $20,720. The specific overhead costs were: indirect labor $5,400, factory insurance $4,200, machinery depreciation $4,200, machinery repairs $1,940, factory utilities $3,480, and miscellaneous factory costs $1,500. (Assume that all raw materials used were direct materials,) Show the presentation of the ending inventories on the June 30,2025 , balance sheet