In August, one of the processing departments at Tsuzuki Corporation had beginning work in process inventory of $25,500 and ending work in process inventory of $14,500. During the month, $298,000 of costs were added to production. In the department's cost reconciliation report for August, the total cost to be accounted for would be:

$323,500

Explanation:

Data provided as per the question

Beginning work in process inventory = $25,500

Production during the month = $298,000

The computation of total cost to be accounted is given below:-

Total cost = Beginning work in process inventory + Production during the month

= $25,500 + $298,000

= $323,500

Therefore, the computation of total cost we simply add beginning work in process inventory with production during the month.

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