Hello tutor please given General accounting question answer do fast and properly explain all answer

In March, one of the processing departments at DeltaTech Industries had a beginning work in process inventory of $48,000 and an ending work in process inventory of $15,000. During the month, the cost of units transferred out from the department was $375,000. According to the department's cost reconciliation report, what is the total cost to be accounted for in March? Options: a) $438,000 b) $423,000 c) $390,000 d) $312,000