Ivanhoe Manufacturing Company has the following data at June 30, 2022: Raw materials inventory, June 1 $ 14,960 Work in process inventory, June 1 19,520 Finished goods inventory, June 1 46,980 Total manufacturing costs 464,400 Sales 626,400 Work in process inventory, June 30 32,860 Finished goods inventory, June 30 59,560 Raw materials inventory, June 30 19,440