(Appendix 4A) in February, One of the Processing Departments at Brandstetter

(Appendix 4A) In February, one of the processing departments at Brandstetter Corporation had beginning work in process inventory of $24,000 and ending work in process inventory of $18,000. During the month, the cost of units transferred out from the department was $249,000. The company uses the FIFO method in its process costing system.
-In the department's cost reconciliation report for February,the total cost accounted for would be:

A) $534,000
B) $267,000
C) $42,000
D) $510,000