During October, the firm's Assembly Department started production of 60,000 models. During the month, the firm completed 66,000 models, and transferred them to the Finishing Department. The firm ended the month with 22,000 models in ending inventory. There were 28,000 models 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 Weighed Average method of process costing is used by Morgan. Ending working process was 100% complete in materials and 50% complete in conversion cost. Beginning inventory Direct materials costs $39,200 Conversion costs $30,800 Manufacturing costs added during the accounting period. Direct materials costs $90,000 Conversion costs $280,000 What is the amount of direct materials cost assigned to ending work-in-process inventory at the end of October? OA) $22,000