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. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: Multiple Choice $34,100 $414,900 $9,900 $392,900 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. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: Multiple Choice $34,100 $414.900 $9.900 $392.900