23. Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 74,000 chairs. During the month, the firm completed 78,300 chairs, and transferred them to the Finishing Department. The firm ended the month with 11,300 chairs in ending inventory. There were 15,600 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle, so units are 100% complete with respect to direct materials. Conversion costs are added uniformly throughout the production process. The FIFO method of process costing is used by Comfort. Beginning work in process was 20% complete as to conversion costs, while ending work in process was 80% complete as to conversion costs. Beginning inventory: Direct materials Conversion costs $24,600 $35,200 Manufacturing costs added during the accounting period: 62702 Direct materials Conversion costs $168,600 $278,700 What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of February? (Round intermediary calculations to the nearest cent.) a. $28,080 b. $25,764 c. $26,900 d. $21,520 1130 13. 4113