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. Unit costs transferred to the finished goods warehouse during the month amounted to $22. Work-in-process inventories are reduced to zero each month. 35,000 units were transferred to Finishing Department.

If 80% of all inventory was sold at $32 per unit and an additional 3,500 units were sold, what is the cost of the finished goods inventory at year-end?

	A.	$16,800.
	B.	$77,000.
	C.	$96,250.
	D.	$19,250.