In August, one of the processing departments at Tsuzuki Corporation had beginning work in process inventory of $24,600 and ending work in process inventory of $13,600. During the month, $289,000 of costs were added to production. In the department's cost reconciliation report for August, the total cost to be accounted for would be:

a. $37,000
b. $307,000
c. $590,000.
d. $614,000