Southern Aggregate Company manufactures concrete by a series of four processes. All materials are introduced in Crushing. From Crushing, the materials pass through Sifting, Baking, and Mixing, emerging as finished concrete. All inventories are costed by the first-in, first-out method. The balances in the accounts Work in Process—Mixing and Finished Goods were as follows on May 1: The following costs were charged to Work in Process—Mixing during May: During May, 16,000 units of concrete were completed, and 15,800 units were sold. Inventories on May 31 were as follows: 3. Determine the finished goods inventory, May 31.

a. $57,200
b. $65,000
c. $80,800
d. $94,400