In November, one of the processing departments at Rullo

Corporation had beginning work in process inventory of

$$23,000$ and ending work in process inventory of

$$32,000.$ During the month, $$267,000$ of costs were

added to production and the cost of units transferred out

from the department was $$258,000.$ 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: