In April, one of the processing departments at Madison Corporation had ending work in process inventory of $12,800. During the month, $412,000 of costs were added to production and the cost of units transferred out from the department was $434,000. In the department's cost reconciliation report for April, the cost of beginning work in process inventory for the department would be: Multiple Choice $399,200 0 $9,200 $421,200 0 $34,800