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In September, one of the processing departments at McGregor Corporation had beginning WIP inventory of $30,000. During the month, $345,000 of costs were added to

In September, one of the processing departments at McGregor Corporation had beginning WIP inventory of $30,000. During the month, $345,000 of costs were added to production and the cost of units transferred out from the department was $364,000. Construct the cost reconciliation report for the department for September:

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