In November, one of the processing departments at Rullo Corporation had beginning work in process inventory of $36,000 and ending work in process inventory of $45,000. During the month, $280,000 of costs were added to production and the cost of units transferred out from the department was $271,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for November, the total cost to be accounted for would be