Tambin Inc. produces a gasoline additive that, when added to the gas tank of the average automobile, is designed to increase gas mileage by 15%. The companys controller suspects that the year-end dollar balances shown below in the inventory accounts may be incorrect. Units Costs Work in process, December 31 (materials 100% complete; conversion 50% complete) 27,000 $ 62,000 Finished goods, December 31 32,000 $ 115,500 There were no finished goods inventories at