In september, one of the processing department at shenkel corporation had a beginning work in process inventory of 25,000 and an ending work in process inventory of 18,000. during the month, the cost of units transferred out from the department was 304,000. in the department's cost reconciliation report for september, the total cost accounted for would be:
A: 619,000,
B: 322,000,
C: 43,000
D: 644,000