Jane industries manufactures plastic toys. During October, jane's fabrication department started work on 10200 models. During the month, the company completed 10,400 models and transferred them to the Distribution Department. The company ended the month with 1,500 models in ending inventory. There were 2,500 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 25% to conversion while ending work in process was 55% completed.

Beginning inventory:
Direct materials costs $20,000
Conversion costs $11,100

Manufacturing costs added during the accounting
period:
Direct materials costs $70,700
Conversion costs $240,500

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) $10,200 B) $16,995 C) $7,629 D) $12,404

The following account balances at the beginning of january were selected from the general ledger of fresh bagel manufacturing company: work in process inventory $0 raw materials inventory $ 28 comma 100 finished goods inventory $ 40 comma 600 additional data: 1. actual manufacturing overhead for january amounted to $ 65 comma 000. 2. total direct labor cost for january was $ 63 comma 400. 3. the predetermined manufacturing overhead rate is based on direct labor cost. the budget for the year called for $ 255 comma 000 of direct labor cost and $ 382 comma 500 of manufacturing overhead costs. 4. the only job unfinished on january 31 was job no. 151, for which total direct labor charges were $ 5 comma 200 (1 comma 300 direct labor hours) and total direct material charges were $ 14 comma 400. 5. cost of direct materials placed in production during january totaled $ 123 comma 700. there were no indirect material requisitions during january. 6. january 31 balance in raw materials inventory was $ 35 comma 300. 7. finished goods inventory balance on january 31 was $ 35 comma 400. what is the cost of goods manufactured for january?