Materials costs of $1026000 and conversion costs of $1306400 were charged to a processing department in the month of September. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process inventory, 190000 units were started into production in September, and there were 10000 units in ending work in process inventory that were 40% complete as to conversion costs at the end of September. What was the total amount of manufacturing costs assigned to the 10000 units in ending work in process inventory? $28400$50000$54000$82400