In september, one of the processing departments at shenkel corporation had a beginning work-in-process inventory of $25,000 and an 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

A. $644,000

B. $43,000

C. $322,000

D. $619,000

I have no clue where to even start on this, so I just really want to know how to get the answer more than anything, please!