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

Beginning inventory units*	59,640
October completed production	2,198,000
Units in ending inventory**	39,760
Beginning inventory cost	$641,875
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? $Answer b. What is the total cost transferred out in October? $Answer c. What is the cost of ending inventory at the end of October? $Answer d. What is the total cost to account for during October? $Answer