The following information is available for Aikman Company. January 1, 2020 2020 December 31, 2020 Raw materials inventory $ 26,020 $ 33,480 Work in process inventory 16,380 19.230 Finished goods inventory 28,180 25.930 Materials purchased $ 155,040 Direct labor 223.300 Manufacturing overhead 181,490 Sales revenue 902.520 Show the presentation of the ending inventories on the December 31, 2020, balance sheet AIKMAN COMPANY (Partial) Balance Sheet v $ $