In January, one of the mixing departments at Alawneh Corporation had beginning work in process inventory of $26,000 and ending work in process inventory of $17,000. During the month, $279,000 of costs were added to production and the cost of units transferred out from the department was $288,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for January, the total cost to be accounted for would be:

a.

$43,000

b.

$584,000

c.

$305,000

d.

$610,000