In January, one of the processing departments at Seidl Corporation had ending work in process inventory of $99,000. During the month, $287,000 of costs were added to production and the cost of units transferred out from the department was $230,000.

In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be:

$188,000

$42,000

$131,000

$156,000