Yoga Company had ending work in process inventory of $35,000 in its last processing department. During the month, $302,000 of costs were started in production and units costing $280,000 were completed and transferred to finished goods. In the cost reconciliation report for the month, the total cost accounted for" would be: $267,000 . B. $315,000 $337,000 Oc. D. $245,000