please explain

In June, one of the processing departments at Purbuth Corporation had ending work in process inventory of $13,400 During the month $418,000 of costs were added to production and the cost of units transferred out from the department was $440,000 In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be Multiple Choice 335.400 0 o 1426600 $8.600 $404.600