In December, one of the processing departments at Rumsey Corporation had ending work 25) in process inventory of $21,000. During the month, $110,000 of costs were added to production and the cost of units transferred out from the department was $99,000. In the department's cost reconciliation report for December, the total cost accounted for would be: A) $ 120,000 B) $230,000 C) $31,000 D) $240,000