In February, one of the processing departments at Whisenhunt Corporation had beginning work In process Inventory of $37,000 and ending work in process Inventory of $18,000. During the month, the cost of units transferred out from the department was $412,000. In the department's cost reconcillation report for February, the total cost to be accounted for under the welghted-average method would be: O $449,000 O $55,000 O $430,000 O $467000