In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $21,000 and ending work in process inventory of $27,000. During the month, $244,000 of costs were added to production and the cost of units transferred out from the department was $238,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be:

a. $265,000
b. $48,000
c. $530,000
d. $509,000

a. $265,000

Explanation:

The computation of the total cost to be accounted for under the weighted-average method is shown below:

= Ending work in process inventory +  cost of units transferred out from the department

= $27,000 + $238,000

= $265,000

For  cost reconciliation report, the total cost includes the ending work in process inventory and the transferred units only

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for submitting your question to

the answer to your question is : c) a government agency or homeowner

due to his line of work, he is most likely employed by a government agency or homeowner due to the other choices not being logical haha.