In February, one of the processing departments at Whisenhunt Corporation had beginning work in process inventory of $38,000 and ending work in process inventory of $16,000. During the month, the cost of units transferred out from the department was $483,000. In the department's cost reconciliation report for February, the total cost to be accounted for under the weighted-average method would be: $54,000 $521,000 $499,000 $537,000