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In July, one of the processing departments at Okamura Corporation had beginning work in process inventory of $23.000 and ending work in process Inventory of $28,000. During the month, the cost of units transferred out from the department was $158,000. In the department's cost reconcillition report for July, the total cost to be accounted for under the weighted-average method would be: Muliple Cholce 351,000 5129,000 $142,000 $196,000