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 $8.00 per unit, Per-unit costs transferred to the finished goods warehouse during the month amounted to $33. Work in process inventories are reduced to zero each month. 1F80% of all inventory was sold at $42 per unit and 3,800 units were sold, what is the cost of the finished goods inventory at year-end? Multiple Choice $31,350 $125,400 $38,000 $7,600