In May, one of the processing departments at Messerli Corporation had beginning work in process inventory of $14,000 and ending work in process inventory of $35,000. During the month, $148,000 of costs were added to production and the cost of units transferred out from the department was $127,000. The company uses the FIFO method in its process costing system. In the departments cost reconciliation report for May, the total cost to be accounted for would be: