Nash Style, a division of Sanibel Inc., manufactures three models of boat seat components that are sold to speed boat$($a$)$ Prepare the inventory section of Nash's balance sheet as of April $30,2025,$ including any required note$($s$).($Round answers

to $0$ decimal places, e$.$g$.2,556.)$

manufacturers, retailers, and catalog outlets. Since beginning operations in $1983,$ Nash has used normal absorption costing

and has assumed a first$-$in$,$ first$-$out cost flow in its perpetual inventory system. The balances of the inventory accounts at the

end of Nash's fiscal year, April $30,2025,$ are shown below. The inventories are stated at cost before any year$-$end

adjustments.

Finished goods $$263,100$

Work in process $,87,000$

Raw materials $,308,000$

Factory supplies $,46,800$

The following information relates to Nash's inventory and operations:

The finished goods inventory consists of the items analyzed below.

Arm rests