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In September, One of the Processing Departments at Kuzminski Corporation

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In September, one of the processing departments at Kuzminski Corporation had beginning work in process inventory of $15,000 and ending work in process inventory of $19,000. During the month, $170,000 of costs were added to production.
-In the department's cost reconciliation report for September, the cost of units transferred out of the department would be:


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