In February, one of the processing departments at Carpentier Corporation had beginning work in process inventory of $$14,000$ and ending work in process inventory of $$29,000.$ During the month, $$148,000$ of costs were added to production and the cost of units transferred out from the department was $$133,000.$ In the department's cost reconciliation report for February, the total cost to be accounted for would be:

In February, one of the processing departments at Carpentier Corporation had beginning work in process inventory of $$14,000$ and ending work in process inventory of $$29,000.$ During the month, $$148,000$ of costs were added to production and the cost of units transferred out from the department was $$133,000.$ In the department's cost reconciliation report for February, the total cost to be accounted for would be:

$$310,000$

$$43,000$

$$324,000$

$$162,000$