Skysong Inc. produces tactical laser-guided pizza cutters, resulting in perfect straight-line cuts! As Skysong holds a patent on this item, it enjoys monopolistic favor within the high-tech pizza cutter industry sector. On December 31,2024 , Skysong reported the following for its Inventory section of the Balance Sheet: The first few items from the company's income statement are as follows: (a) In 2025, the following information summarizes the key product-related transactions throughout the year: - Total material purchases, $166,800 - Total materials used in production, $128,800 - Total direct labor costs, $61,800 - Total applied MOH,$29,800 - Cost of Goods Manufactured, $211,800 - Cost of Goods Sold, $181,800 - Sales Revenue, $363,600 Present the Inventory section of the Balance Sheet for 2025