The Mantle Company produces miniature baseballs that are used for promotions at professional baseball games. The balls are produced in two processes: Forming and Finishing. The following information represents the activity of the Forming department: All materials are placed into production at the beginning of the process in the forming department. For questions 13 through 16, assume that Mantle had no beginning inventories in the Forming Department. The unit costs in the Forming Department are for materials and for conversion costs. $2.50;$1.60$2.50;$2.00$2.00;$2.20$2.00;$1.60 Question 29 ( 3.5 points) The cost of the 10,000 units remaining in ending inventory would be $40,000$30,000$20,000$36,000 The entry to record the costs transferred from the Forming Department to the Finishing Department would be