In November, one of the processing departments at Goodsell Corporation had beginning work in process inventory of $36,000 and ending work in process inventory of $35,000. During the month, $427,000 of costs was added to production and the cost of units transferred out from the department was $428,000. The company uses the FIFO method in its process costing system. In the department's cost reconciliation report for November, what would be the total cost to be accounted for

$463,000

Explanation:

The computation of the total cost to be accounted is shown below:

As we know that

Total Cost to be accounted for = Beginning work in process cost + Cost added  to production

= $36,000 + $427,000

= $463,000

By adding the beginning work in process and cost added to production we can get the total cost i.e to be accounted and the same is to be considered

Therefore all other items values should be ignored  

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let me know if i am correct or not, so i can edit the answer.