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 $7.00 per unit. Unit costs transferred to the finished goods warehouse during the month amounted to $26.00. Work-in-process inventories are reduced to zero each month. If 80% of all inventory was sold at $35 per unit and 3,100 units were sold, what is the cost of the finished goods inventory at year-end? Multiple Choice $80,600 $5,425 Multiple Choice $80,600 $5,425 $27,125 $20,150