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* 85,200 October completed production 3,140,000 Units in ending inventory** 56,800 Beginning inventory cost $916,964 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? $ 0 x X b. What is the total cost transferred out in October? $ 0 c. What is the cost of ending inventory at the end of October? $ 0 x d. What is the total cost to account for during October? $ 0 x