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 27 through 30, 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