In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $13,300. During the month, $417,000 of costs were added to production and the cost of units transferred out from the department was $430,000 In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be Multiple Choice 5403700 50.700 $425.700 $35.300