In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,200. During the month, $406,000 of costs were added to production and the cost of units transferred out from the department was $428,000 In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: Multiple Choice $34,200 $415,800 $9,800 $393,800