In August, one of the processing departments at Tsuzuki Corporation had beginning work in process inventory of $24,000 and ending work in process inventory of $13,000. During the month, $283,000 of costs were added to production.In the department's cost reconciliation report for August, the cost of units transferred out of the department would be:
A. $307,000
B. $281,000
C. $270,000
D. $294,000
Answer: D
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