At May $31,2027,$ the accounts of Sunland Company show the following.May $1$ inventories$-$finished goods $$11,830,$ work in process $$13,790,$ and raw materials $$7,680.$May $31$ inventories$-$finished goods $$8,930,$ work in process $$14,960,$ and raw materials $$6,660.$Debit postings to work in process were direct materials $$58,670,$ direct labor $$47,000,$ and manufacturing overhead applied$$37,600.($Assume that overhead applied was equal to overhead incurred.$)$Sales revenue totaled Prepare the balance sheet section of the manufacturing inventories at May $31,2027.$