In October, Manchaca Company, who uses the FIFO method for process costing, had the following production and cost data:

Beginning inventory units*	42,600
October completed production	1,570,000
Units in ending inventory**	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

* 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?

b. What is the total cost transferred out in October?

c. What is the cost of ending inventory at the end of October?

d. What is the total cost to account for during October?