In June, one of the processing departments at Poesy Corporation had beginning work in process inventory of $43,000. During the month, $430,000 of costs were added to production and the cost of units transferred out from the department was $402,000.

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

	a.	$ 43,000
	b.	$ 71,000
	c.	$ 15,000
	d.	$ 28,000