Problem 2: In April, one of the processing departments at S Company had beginning work in process inventory of $27,000 and ending work in process inventory of $36,000. During the month, the cost of units transferred out from the department was $261,000. The company uses the FIFO method in its process costing system. Required: a) Determine the costs added to production in the department during the month. b) Determine the cost accounted for during the month