28. In the department's cost reconcil process inventory for the department would be: A. $51,000 B. $10,000 C. $76,000 D. $60,000 ation report for January, the cost of beginning work in beghu.ID 29. In the department's cost reconciliation report for January, the total cost accounted for would be: A. $242,000 B. $232,000 C. $121,000 D. $45,000 In Au gust, 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 30. In the department's cost reconciliation report for August, the cost of units transferred out of the department would be: A. $182,000 B. $195,000 C. $169,000 D. $165,000