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In May, one of the processing departments at Patton Corporation had beginning work-in-process inventory of $31,000. During the month, $369,000 of costs were added to

In May, one of the processing departments at Patton Corporation had beginning work-in-process inventory of $31,000. During the month, $369,000 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 March.

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