In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $$12,100.$ During the month, $$405,000$ of costs were added to production and the cost of units transferred out from the department was $$427,000.$

$$34,100$

$$414,900$

$$9,900$

$$392,900$

In the department$$s cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: