In June, one of the processing departments at Sorto Corporation had beginning work in process inventory of $$41,000.$ During the month, $$400,000$ of costs were added to production and the cost of units transferred out from the department was $$368,000.$

Required:

Construct a cost reconciliation report for the department for the month of June.

$\backslash$table$[[$Costs to be accounted for:,$],[$Cost of beginning work in process inventory,$],[$Costs added to production during the month,$],[$Total cost to be accounted for,$],[$Costs accounted for as follows:,$],[$Cost of ending work in process inventory,$],[$Cost of units transferred out,$],[$Total cost accounted for,$]]$