Comfort chair company manufacturers a standard recliner. During February, the firm's Assembly Department started production of 73,700 chairs. During the month, the firm completed 78,600 chairs, and transferred them to the Finishing Department . The firm ended the month with 10,100 chairs in ending inventory. There were 15,000 chairs in beginning inventory. All direct materials costs are added at the beginning of the production cycle and 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% completo as to conversion costs, while ending work in process was 70% completo as to conversion costs. Beginning inventory Direct materials $24,000 Conversion costs $35,000 Manufacturing costs added during the accounting period. Direct materials $168.900 Conversion costs $278,000 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) CI QA $18.580 B. $25,100 C. $25,500 OD. $23.129