In February, one of the processing departments at Whisenhunt Corporation had beginning work in process inventory of $35,000 and ending work in process inventory of $20,000. During the month, the cost of units transferred out from the department was $441,000. In the department's cost reconciliation report for February, the total cost to be accounted for under the weighted-average method would be: $496,000 $461,000 $55,000 $476,000