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A company uses process costing and provides the following information for the month of August: Physical Flow in August Cost Data for August Units in

A company uses process costing and provides the following information for the month of August:

Physical Flow in August Cost Data for August
Units in Process, Aug. 1 100 Materials Conversion Total
Units Started in August 1100 Beg. WIP: $734 $1,547 $2,281
Units Completed in August 1120 Current Period: 12,708 $13,897 $26,605
Units in Process, Aug. 30 80 Total: $13,442 $15,444 $28,886

Units in process at the end of August were 30% complete with respect to materials and conversion costs.

How much cost should be assigned to ending work-in-process inventory for the month of August? (Round all intermediate calculations and the final answer to the nearest dollar and cents.)

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