In August, one of the processing departments at Tsuzuki Corporation had beginning work in process inventory of $24,000 and ending work in process inventory of $13,000. During the month, $283,000 of costs were added to production.

In the department's cost reconciliation report for August, the cost of units transferred out of the department would be:

Multiple Choice

• $294,000

• $307,000

• $281,000

• $270,000