ralph's cafe company has the following information for june. cost of materials placed in production $45,000 direct labor 20,000 factory overhead 14,000 work in process inventory, june 1 2,900 work in process inventory, june 30 3,500 finished goods inventory, june 1 5,000 finished goods inventory, june 30 ralph's cafe company has the following information for june. cost of materials placed in production $45,000 direct labor 20,000 factory overhead 14,000 work in process inventory, june 1 2,900 work in process inventory, june 30 3,500 finished goods inventory, june 1 5,000 finished goods inventory, june 30