Mundes Corporation uses the weighted average method in its process costing system. The beginning work in materials and 40% complete with respect to conversion costs. The cost of the beginning work in process inventory in the department was recorded as $8,800. During the period, 8,000 units were completed and transferred on to the next department. The costs per equivalent unit for the period were $4.00 for material and $63,200 $63,200 $40,000 Oo oo $80,800 $72,000 production and the cost of units transferred out from the department was $238,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted average method would be: Multiple Choice $265,000 $509,000 $48,000 $530,000 of $24,000 and ending work in process inventory of $13,000. During the month, $283,000 of costs were added to production. In the department's cost reconciliation report for August, the total cost to be accounted for would be: Multiple Choice $614,000 $37,000 $307,000 $590,000