Baker Company produces window coolers. Each cooler contains a small thermostat. During June, 800 thermostats were drawn from the supply room and attached to units in process of production. Seventy percent of these units were completed in all respects as to production and transferred into finished goods warehouses. Of the units completed, 20 percent were still unsold at the end of the month. The thermostats cost $5 each. Reference: 2-6 The cost of thermostats in work in process at the end of the month would be