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In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $21,000 and ending work in process inventory of

In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $21,000 and ending work in process inventory of $27,000. During the month, $244,000 of costs were added to production and the cost of units transferred out from the department was $238,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be:

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$48,000

$265,000

$530,000

$509,000

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