In June, one of the processing departments at Football Corporation had beginning work in process inventory of $13,700. During the month, $443,000 of costs were added to production and the cost of units completed and transferred out from the department was $421,000.

In the departments cost reconciliation report for January, the cost of ending work in process inventory for the department would be:

Multiple Choice

$407,300

$429,300

$8,300