Tambin Inc. produces a gasoline additive that, when added to the gas tank of the average automobile, is designed to increase gas mileage by $20\%.$ The company's controller suspects that the year$-$end dollar balances shown below in the inventory accounts may be incorrect.

$\backslash$table$[[\backslash$table$[[$Work in process, December $31($materials $100\%$ complete;$],[$conversion $60\%$ complete$)]],$Units,Costs$],[$Finished goods, December $31,\backslash$table$[[44,000],[49,000]],\backslash$table$[[$$$79,000$