In April, one of the processing departments at Terada Corporation had beginning work in process inventory of $37,000 and ending work in process inventory of $43,000. During the month, $260,000 of costs were added to production and the cost of units transferred out from the department was $254,000. In the department's cost reconciliation report for April, the total cost to be accounted for under the weighted-average method would be:

total cost to be accounted = $297000

Explanation:

given data

beginning work in process inventory = $37,000

ending work in process inventory = $43,000

costs added to production = $260,000

cost of units transferred out = $254,000

solution

we get here  total cost to be accounted that is express as

total cost to be accounted = ending work in process inventory + cost of units transferred out   1

put here value and we will get

total cost to be accounted = $43,000 + $254,000

total cost to be accounted = $297000

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the correct option is c