In April, One of the Processing Departments at Terada Corporation

Multiple Choice

In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $36,000 and ending work in process inventory of $42,000. During the month, $259,000 of costs were added to production and the cost of units transferred out from the department was $253,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be:

A) $78,000
B) $295,000
C) $590,000
D) $554,000