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At May 31, 2027, the accounts of Shetfield Comparystiow the following. 1. May 1 imventorles-finished goods $12,900, work in process $14,800, and raw materials $8.900. 2. May 31 imventories - finished 800ds$9,700, work in process $19,000. and raw muteriais $7,400 3. Increases to work in process were direct materials $4,$00, direct babor $52.600, and manutactiaring overtiend appled $42.000 4. Sales revenue totaled $216,600 Indicate the balance sheet presentation of the manufacturing inventories at May 31.2027