Indicate the balance sheet presentation of the June 30 inventories. (List assets in order of liquidity)

Ivanhoe Manufacturing Company has the following data at June 30, 2022: Raw materials inventory, June 1 $ 11,880 Work in process inventory, June 1 15,560 Finished goods inventory, June 1 37,410 Total manufacturing costs 369,800 Sales 498,800 Work in process inventory, June 30 26,150 Finished goods inventory, June 30 47,460 Raw materials inventory, June 30 15,480