Challenge Exercise 1-2 a-b, cl (Part Level Submission) An analysis of the accounts of Williams Company reveals the following manufacturing cost data for the month ended September 30, 2020. Inventories Raw materials Beginning $12,100 6,700 9,600 Ending $ 10,500 4,800 13,100 Work in process Finished goods Costs incurred: raw materials purchases $68,800, direct labor $49,900, manufacturing overhead $24,500. The specific overhead costs were: indirect labor $5,800, factory insurance $4,800, machinery depreciation $5,700, machinery repairs $3,100, factory utilities $3,300, miscellaneous factory costs $1,800. Assume that all raw materials used were direct materials. (b) Show the presentation of the ending inventories on September 30, 2020, balance sheet. Williams Co. Balance Sheet Presentation (partial) $ $