In June, one of the processing departments at Football Corporation had beginning work in process inventory of $13,400. During the month $440,000 of costs were added to production and the cost of units completed and transferred out from the department was $418.000 In the department's cost reconciliation report for January, the cost of ending work in process inventory for the department would be: Multiple Choice o $426.000 o $8.600 o O $35.400 o $404600