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. The company ended the month with $1,500$ models in ending inventory. There were $2,500$ 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 $25\%$ 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 $$10,800$

Manufacturing costs added during the accounting period:

Direct materials costs $$70,000$

Conversion costs $$240,000$

What is the cost assigned to ending inventory during October?

Question $20$ options:

$$38,000$

$$31,536$

$$26,678$

$$36,000$

none of the above.