In February one of the processing departments at Whisenhunt

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:

$46,000

$807,000

$842,000

$421,000

Solution

Answer

d ) 421000

the total cost of accounted = cost of units transferred out + ending inventory

= 11000 + 410000

= 421000