In August, one of the processing departments at Knepp Corporation had beginning work in process inventory of 17,000 and ending work in process inventory of 13,000. During the month,178,000 of the costs were added to production. In the department's cost reconciliation report for August, the cost of the units transferred out of the department would be:

A. 165,000.

B. 169,000.

C. 195,000.

D. 182,000