OH Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,200 models. During the month, the company completed 11,700 models, and transferred them to the Distribution Department company ended the month with 1,700 models in ending inventory. There were 3.200 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added wyth 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% completes to conversion or Beginning inventory Direct materials costs $19.000 Conversion costs $11,300 Manufacturing costs added during the accounting period Direct materials costs $70,300 Conversion costs $240.000 What is the cost assigned to ending Inventory during October (Round Intermediary calculators to the nearest cent) O A $34,872 OB. $27383 Oc. $29,317 OD. $40,000