In September, One of the Processing Departments at Shenkel Corporation

Multiple Choice

In September, one of the processing departments at Shenkel Corporation had beginning work in process inventory of $25,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $304,000. In the department's cost reconciliation report for September, the total cost accounted for would be:

A) $619,000
B) $644,000
C) $322,000
D) $43,000