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In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $ 2 2 , 0 0 0 and

In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $22,000 and ending work in process inventory of $28,000. During the month, $245,000 of costs were added to production and the cost of units transferred out from the department was $239,000. 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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$50,000
$267,000
$534,000
$512,000

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