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In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $41,000 and ending work in process inventory of

In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $41,000 and ending work in process inventory of $47,000. During the month, $264,000 of costs were added to production and the cost of units transferred out from the department was $258,000. 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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