Hawk Ltd. uses process costing in its Fabricating Department. At the beginning of October, it had 12,000 units in beginning work in process that were 40% complete with respect to conversion. During October it put87,000 units into production and completed 89,000 good units. At October 31, there were 3,000 units in ending work in process that were 70% complete with respect to conversion. Direct materials are added at the beginning of the process. Inspection occurs at the end of the process and normal spoilage is 6% of good output. Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs. During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs. Assuming Hawk uses the FIFO method of process costing, the cost of the ending work in process inventory is: Answer: 28,800 Please provide the solution