Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,800 models. During the month, the company completed 11,800 models, and transferred them to the Distribution Department. The company ended the month with 2,000 models in ending inventory. There were 3,000 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 30% complete as to conversion costs, while ending work in process was 50% complete as to conversion costs. Beginning inventory: Direct materials costs $19,200 Conversion costs $11,800 Manufacturing costs added during the accounting period: Direct materials costs $70,100 Conversion costs $240,600 What is the cost assigned to ending inventory during October? (Round intermediary calculations to the nearest cent.) O A. $40,780 B. $32,514 OC. $33,200 OD. $44,556