Cost of beginning work in process inventory for department

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In December, one of the processing departments at Rumsey Corporation had ending work in process inventory of $21,000. During the month, $110,000 of costs were added to production and the cost of units transferred out from the department was $99,000. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be:

Reference no: EM131263214

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