In June, one of the processing departments at Furbush Corporation had ending work in process inventory of $12,300. During the month, S407.000 of Costs were added to production and the cost of units transferred out from the department was $429,000. In the department's cost reconciliation report for January, the cost of beginning work in process inventory for the department would be: Multiple Choice $394,700 $34,300 $9,700 $416,700