FIFO cost assignment In October, Manchaca Company, who uses the FIFO method for process costing, had the following production and cost data: Beginning inventory units* October completed production 38,340 1,413,000 Units in ending inventory** 25,560 Beginning inventory cost $412,634 October direct material cost per EUP $10.74 October direct labor cost per EUP $13.88 October overhead cost per EUP $24.80 * 80% complete as to DM; 45% complete as to DL; 30% complete as to OH ** 35% complete as to DM; 15% complete as to DL; 25% complete as to OH Note: When answering the following questions, round your answers to two decimal places (i.e. round $4.355 to $4.36). a. What is the cost of the beginning inventory transferred out in October? $ 1,453,258 b. What is the total cost transferred out in October? $ 69,388,955 c. What is the cost of ending inventory at the end of October? $ 307,767.96 d. What is the total cost to account for during October? $ 69,696,723