Use the following information to answer questions 21 and 22: 10,000 models. During the month, the company completed Jane Industries manufactures tion Department started and transferred thenm stoution Department. The company ended the month with 2,000 models in ending nventory There were 3300 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 uction process. The FIFO method of process costing is being followed. Beginning work in Beginning inventory Manufacturing costs added during the accounting period:3e5 process was 30% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs Direct materials costs $19,900 Conversion costs $11,200 Direct materials costs $71,000 Conversion costs$240,200 21. What were the equivalent units for direct material costs during October? A) 11,410 B) 10,000 Il 1300 C) 13,300 D) 12,000 22, 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) $10,677 B) $18,180 C) $14,200 D) $20,337