Jane Industries manufactures plastic toys. During October, Jane's Fabrication Department started work on 10,400 models. During the month, the company completed 11,400 model and transferred them to 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 cost 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. models. 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