Pilates Company had ending work in process inventory of $24,000 in its last processing department. During the month, $291,000 of costs were started in production and units costing $265,000 were completed and transferred to finished goods. In the cost reconciliation report for the month, the total "cost accounted for" would be: A. $289,000 B. $315,000 O C. $241,000 D. $267,000