In June, one of the processing departments at Football Corporation had beginning work in process inventory of $12,400. During the month, $430,000 of costs were added to production and the cost of units completed and transferred out from the department was $408,000.

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

Multiple Choice

A) $417,600

B) $395,600

C) $9,600

D) $34,400