In December, One of the Processing Departments at Rumsey Corporation

In December, one of the processing departments at Rumsey Corporation had ending work in process inventory of $21,000. During the month, $110,000 of costs were added to production and the cost of units transferred out from the department was $99,000. In the department's cost reconciliation report for December, the total cost accounted for would be:

A) $230,000
B) $120,000
C) $31,000
D) $240,000