In June, One of the Processing Departments at Furbush Corporation

Multiple Choice

In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $13,000. During the month, $414,000 of costs were added to production and the cost of units transferred out from the department was $436,000.In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be:

A) $35,000
B) $423,000
C) $9,000
D) $401,000