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In September, one of the processing departments at Wielgus Corporation had beginning work in process...

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Accounting

In September, one of the processing departments at Wielgus Corporation had beginning work in process inventory of $27,000 and ending work in process inventory of $10,000. During the month, $296,000 of costs were added to production. In the department's cost reconciliation report for September, the cost of units transferred out of the department would be:

$313,000

$323,000

$303,000

$286,000

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