In June, one of the processing departments at FootballCorporation had beginningwork in process inventory of $12,700. During the month, $433,000 of costs were added to production and the cost of units completed and transferred out from the department was $411,000.

In the department's cost reconciliation report for January, the cost of endingwork in process inventory for the department would be:

Multiple Choice

• $398,300
• $34,700
• $9,300
• $420,300