In June, one of the processing departments at Football Corporation had beginning work in process inventory of $12,500. During the month. $431,000 of costs were added to production and the cost of units completed and transferred out from the department was $409,000. 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 $9,500 $396.500 $416,500 $34,500