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Problem 1: In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $25,000 and ending work in process inventory of $31,000. During the month, $248,000 of costs were added to production and the cost of units transferred out from the department was $242,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be:
Multiple Choice
Option 1: $546,000
Option 2: $56,000
Option 3: $521,000
Option 4: $273,000
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