In December, one of the processing departments of Rumsey Corporation had ending work in process inventory $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 cost of beginning work on process inventory for the department would be: $32,000 $10,000 $78,000 $89,000