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In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,500. During the month, $409,000 of costs were

In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,500. During the month, $409,000 of costs were added to production and the cost of units transferred out from the department was $431,000.

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

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