Show the presentation of the ending inventories on the December 31, 2012, balance sheet

FOLLOW FORMAT IN ATTACHED PHOTO- MUST FILL OUT ALL BLANKS

TITLES USED ARE IN SECOND ATTACHMENT MUST USE THESE SPECIFIC TERMS FOR TITLES

The following information is available for Aikman Company.

		January 1, 2012		2012		December 31, 2012
Raw materials inventory		$21,000				$30,000
Work in process inventory		13,500				17,200
Finished goods inventory		27,000				21,000
Materials purchased				$150,000
Direct labor				220,000
Manufacturing overhead				180,000
Sales				910,000