In July, one of the processing departments at Junkin Corporation had beginning work in process inventory of $$24,000$ and ending work in process inventory of $$26,000.$ During the month, $$200,000$ of costs were added to production and the cost of units transferred out from the department was $$198,000.$

Required:

Construct a cost reconciliation report for the department for the month of July.

$\backslash$table$[[$Costs to be accounted for:,$],[$Cost of beginning work in process inventory,$],[$Costs added to production during the month,$],[$Total cost to be accounted for,$