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In May, one of the processing departments at Stitzel Corporation had beginning work in process inventory of $40,000 and ending work in process inventory of $18,000. During the month, the cost units transferred out from the department was $439,000. In the department's cost reconciliation report for May, the total cost to be accounted for under the weighted-average method would be: $58,000 $457,000 $479,000 $479,000