8) In July, one of the processing departments at Okamura Corporation had beginning work 8) in process inventory of $30,000 and ending work in process inventory of $35,000. During the month, the cost of units transferred out from the department was $165,000. In the department's cost reconciliation report for July, the total cost to be accounted for under the weighted-average method would be A) S65,000 B) $149,000 C) S200,000 D) $136,000