In February, one of the processing departments at Brandstetter Corporation had beginning work in process inventory of $24,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $249,000. The company uses the first-in, first-out method in its process costing system. In the department's cost reconciliation report for February, the total cost accounted for would be: O $42,000 $510,000 $267,000 $534,000