In September, one of the processing departments at Shenkel Corporation had beginning work in process inventory of $25,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $304,000. In the department's cost reconciliation report for September, the total cost accounted for would be: Answer a. $619,000 b. $644,000 c. $322,000 d. $43,000