cost assigned to ending inventory

Jane industries manufactures plastic toys. During October Lane's Fabrication Department started work on 10 000 models. During the month, the company completed 11,400 models, and transferred them to the Distribution Department company ended the month with 2 200 models in ending Inventory. There were 2,700 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformy throughout the production process. The FIFO method of process conting is being followed. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs Beginning inventory Direct materials costs $20.00 Conversion costs $11,200 Manufacturing costs added during the accounting period Direct materials costs $70,400 Conversion costs $240.400 What is the cost assigned to ending inventory during October (Round inemediary calculations to the nearestent) O A $37509 OB 18.521 OC. $46,393 OD 338,581