Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department completed 11,700 models, and transferred them to the Distribution Depatment he compayducion ye and conversion costs are added uniformly 3,100 models in beginning inventory All direct throughout the production process. The FIF while ending work in process was 50% complete as to conversion costs. t started work on 10,600 models. During the month, the company materials costs are added at the beginning of the production cycle and conversion costs are added uniformly ended the month with 2,000 models in ending inventory. There were O method of process costing is being followed. Beginning work in process was 30% complete as to conversion costs, Beginning inventory Direct materials costs $19,800 Conversion costs $10,800 Manufacturing costs added duning the accounting period Direct materials costs $70,200 Conversion costs $241,000 What is the cost assigned to ending inventory during October? (Round intermediary calculations to tie nearest cent) O A. $41,197 O B. $45,472 O C. $32,568 OD. $33,720 Manton Manufacturing applies manufacturing overhead costs to products at a budgeted indirect- cost rate of $55 per direct manufacturing labor -hour. A retail outlet has requested a bid on a special order of the Toy Bear product. Estimates for this order include: Direct materials of $65,000; 680 direct manufacturing labor-hours at $45 per hour, and a 35% markup rate on total manufacturing costs. Manufacturing overhead cost estimates for this special-order total O A. $68,000 O B. $42,250 O C. $60,150 O D. $37,400