Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,100 models. During the month, the company completed 11,500 models, and transferred them to the Distribution Department. The company ended the month with 2,100 models in ending inventory. There were 3,500 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 55% complete as to conversion costs. Manufacturing costs added during the accounting period: Direct materials $70,000 Conversion costs $240,700 A. $38,508 B. $43,954 C. $33,698 D. $50,047