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In February, one of the processing departments at Whisenhunt Corporation had beginning work in process inventory of $36,000 and ending work in process inventory of $21,000. During the month, the cost of units transferred out from the department was $511,000. In the department's cost reconciliation report for February, the total cost to be accounted for would be: $568,000 $532,000 $547,000 $57,000

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