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FIFO Aluminum processes a single type of aluminum. During the current period the following information was given: What were the costs assigned to the units transferred out this period (Round intermediary calculations to the nearest cent)? A. $113,964 B. $253,947 C. $114,665 D. $174,604 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 $19,500 Conversion costs $11,800 Manufacturing costs added during the accounting period: Direct materials costs $70,300 Conversion costs $240,100 What is the amount of direct materials cost assigned to ending work - in - process inventory at the end of October? (Round intermediary calculations to the nearest cent.) A. $21,631 B. $13,390 C. $7,915 D. $11,492