Morrison Company lost all but the following inventory records in an accidental fire on the 25th of October, 2020. They hired you to help with the insurance claim of the company's losses. Inventory balances on the 1st of June, 2020: Raw Materials $120 Work-in-Process 25 Finished Goods 80 Manufacturing activity from June 1 to October 25: $208 300 Direct Materials used Direct Materials purchased Cost of Goods Sold Prime Costs Cost of Goods Manufactured 117 278 120 Manufacturing Overhead rate is 200% of Direct Materials costs. Required: Determine the values of ending inventories of raw materials, work-in-process (WIP) and finished goods lost in fire