In January, one of the processing depart inventory of $35,000. During the month, $111,000 of costs were added to production and the cost of units transferred out from the department was $86,000. ments at Seidl Corporation had ending work in process 29)In the department's cost reconciliation report for January, the total cost accounted for would be A. $242,000 B. $232,000 C. $121,000- D. $45,000