Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,000 models. During the month, the company completed 11,000 models, and transferred them to the Distribution Department. There were 2,500 models in beginning inventory. All direct materials costs are added at the end of the production cycle and conversion costs are added uniformly throughout the production process. The WA method of process costing is being followed. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 50% complete as to conversion costs. Beginning inventory: Direct materials costs Conversion costs $19,200 $10,800 Manufacturing costs added during the accounting period: Direct materials costs Conversion costs $70,000 $240,000 What is the cost assigned to ending inventory during October? $16,177.50 $26,678.25 $16,005 $15,536.50