QUESTION 12 Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,500 models. During the month, the company completed 11,900 models, and transferred them to the Distribution Department. The company ended the month with 2300 models in ending inventory. There were 2900 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 30% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs. Beginning inventory: Direct materials costs Conversion costs $19,500 $11,300 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.) $19,416 $15,410 $19,411 $10,925