A$4,081.20 B. $10,203.00 C. $10,310.40 D. $6,121.80 40. In May, one of the processing departments at Stitzel Corporation had beginning work in process inventory of $16,000 and ending work in process inventory of $27,000. During the month, the cost of units transferred out from the department was $160,000. In the department's cost reconciliation report for May, the total cost to be accounted for under the weighted-average method would be: A. $203,000 B. $43,000 c. $171,000 D. $187,000 41. In February, one of the processing departments at Manger Corporation had beginning work in process inventory of $25,000 and ending work in process inventory of $34,000. During the month, $290,000 of costs were added to production and the cost of units transferred out from the department was $281,000. In the department's cost reconcililation report for February, the total cost to be accounted for under the weighted-average method would be