In October, one of the processing departments at Ridling Corporation had ending work in process
inventory of $39,000. During the month, $252,000 of costs was added to production and the cost of units
transferred out from the department was $235,000. The company uses the FIFO method in its process
costing system. In the department’s cost reconciliation report for October, what would be the total cost to
be accounted for?
A. $548,000
B. $274,000
C. $61,000
D. $526,000
