2 01.19.08 Evans Products uses a process costing system with two processing departments: the Mixing Department and the Finishing Department. In June, unit costs incurred by the Mixing Department amounted to $4.00 per unit. Per-unit costs transferred to the finished goods warehouse during the month amounted to $23. Work in process inventories are reduced to zero each month. If 80% of all inventory was sold at $32 per unit and 2,800 units were sold, what is the cost of the finished goods inventory at year-end? Multiple Choice $14,000 $64,400