FIFO cost assignment In October 2013, Manchaca Company had the following production and cost date Beginning inventory units (80% complete as to DM; 45% complete as to DL; 30% complete as to OH) 42,600 October completed production 1,570,000 Units in ending inventory (35% complete as to DM; 15% complete as to DL; 25% complete as to OH - 28,400 Beginning inventory cost $458,482 October direct material cost per EUP $10.74 October direct labor cost per EUP $13.88 October overhead cost per EUP $24.80 What is the cost of the beginning inventory transferred out in Octob er? What is the total cost transferred out in October? What is the cost of ending inventory at the end of October? What is the total cost to account for during October