1. In August, one of the processing departments at Knepp Corporation had beginning work in process inventory of $17,000 and ending work in process inventory of $13,000. During the month, $178,000 of costs were added to production.

In the department's cost reconciliation report for August, the cost of units transferred out of the department would be:

$165,000

$182,000

$169,000

195,000 2. In January, one of the processing departments at Seidl Corporation had ending work in process inventory of $35,000. During the month, $111,000 of costs were added to production and the cost of units transferred out from the department was $86,000. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: