In March, one of the processing departments at Logo Corporation had beginning work in process inventory of $37,000 and ending work in process inventory of $13,000. During the month, the cost of units transferred out from the department was $440,000. In the department's cost reconciliation report for February, the total cost to be accounted for would be: a. $477,000 b. $421,000 c. $453,000 d. $490,000 e. $440,000