Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process inventory, $190000$ units were started into production in September, and there were $10000$ units in ending work in process inventory that were $40\%$ complete as to conversion costs at the end of September.

What was the total amount of manufacturing costs assigned to the $10000$ units in ending workin process inventory?

$$50000$

$$28400$

$$82400$

$$54000$