A$.$ During the month $4,000$ units were started.

$3,100$ units were transfered to Department B and the end of the month there were $3,200$ units in ending Work in ProcessDept. A inventory that were $30\%$ complete.

The beginning work in process balance was $$240,540$ and total manufacturing cost for the period was $$608,000.$ Based on this information, the total amount of cost to be accounted for is

$$608,000$

$$848,540$

$$647,900$

$$240,540$