n June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,000. During the month, $404,000 of costs were added to production and the cost of units transferred out from the department was $426,000.

In the departments cost reconciliation report for June, the total cost accounted for would be:

Multiple Choice

• $876,000

• $842,000

• $46,000

• $438,000