In May, one of the processing departments at Messerli Corporation had beginning work in process inventory of $27,000 and ending work in process inventory of $48,000. During the month $161,000 of costs were added to production and the cost of units transferred out from the department was $140,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for May, the total cost to be accounted for would be Multiple Choice $188,000 S376,000 S75.000 5349.000