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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 $19,400 Conversion costs $10,800 Manufacturing costs added during the accounting period: Direct materials costs $70,200 Conversion costs $240,000 What is the cost assigned to ending inventory during October? (Round intermediary calculations to the nearest cent.) A. $42,222 B. $31,797 C. $40,000 D. $32,806