In May, one of the processing deparments at Messeril Corporation had beginning work in process inventory of $23,000 and ending work in process inventory of $44,000. During the month, $157,000 of costs were added to production and the cost of units transferred out from the department was. 5136,000. The company uses the FIFO method in its process costing system, In the department's cost reconciliation report for M9y, the total cost to be. accounted for would be Multiple Goire 5100000 3360000 $67000