In October, one of the processing departments at Ridling Corporation had ending work in process inventory of $39,000. During the month, $252,000 of costs were added to production and the cost of units transferred out from the department was $235,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for October, the total cost to be accounted for would be:

$274,000

$61,000

$548,000

$526,000