i need help with part c please

At May 31, 2020, the accounts of Concord Company show the following. 1. May 1 inventories-finished goods $13,500, work in process $15,100, and raw materials $9,000. 2. May 31 inventories-finished goods $9,600, work in process $18,400, and raw materials $7.900. 3. Debit postings to work in process were direct materials $64,300, direct labor $50,400, and manufacturing overhead applied $40,600. (Assume that overhead applied was equal to overhead incurred.) 4. Sales revenue totaled $216,100. Cost of Goods Manufactured Schedule For the Month Ended May 31, 2020 Work in Process, May 1 Direct Materials Used Direct Labor Manufacturing Overhead Applied Total Manufacturing Costs Total Cost of Work in Process Less: Work in Process, May 31 Cost of Goods Manufactured 64,300 50,400 40,600 15,100 155,300 170,400 18.400 152,000 Sales Revenue Cost of Goods Sold Finished Goods, May 1 Cost of Goods Manufactured. Cost of Goods Available for Sale Less: Finished Goods, May 31 Cost of Goods Sold Gross Profit CONCORD COMPANY (Partial) Income Statement For the Month Ended May 31, 2020 13,500 i 152,000 i 165.500 i 9,600 i $ 216,100 i 60,200 155,900 (c) Indicate the balance sheet presentation of the manufacturing inventories at May 31, 2020. CONCORD COMPANY (Partial) Balance sheet Current Assets Current Liabilities Inventories. Investments Property, Plant and Equipment Share Capital Total Inventories Save for Later