In: Accounting
In February, one of the processing departments at Whisenhunt Corporation had beginning work in process inventory of $35,000 and ending work in process inventory of $11,000. During the month, the cost of units transferred out from the department was $410,000. In the department's cost reconciliation report for February, the total cost to be accounted for would be:
| a. | 
 $46,000  | 
|
| b. | 
 $807,000  | 
|
| c. | 
 $842,000  | 
|
| d. | 
 $421,000  | 
d ) 421000
the total cost of accounted = cost of units transferred out + ending inventory
= 11000 + 410000
= 421000