Company manufactures cell phones during October department A started work on 10,400 during the month the company completed 11,200 models and transfer them to department B the company ended the month with 2200 models in the ending inventory there were 3000 models in the beginning inventory call direct material 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 being followed beginning work in process 30% complete as to conversion cost while ending work in process 55% complete as to conversion costs beginning inventory direct materials costs $20,000 conversion costs $11,000 manufacturing costs added during the accounting period Direct materials cost $70,500 conversion costs $240,300 what is the amount of direct material costs assign to the ending work in process inventory at the end of October?