At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below:

UNITS	Equivalent Units	Equivalent Units	Equivalent Units
Units accounted for	Transferred In	Direct Materials Costs	Conversion Costs
Completed and transferred out	39,000	39,000	39,000
Ending workinprocess	8,000	8,000	4,800
	47,000	47,000	43,800

The cost per equivalent unit using the weightedaverage method is $5 for transferred in, $3 for material costs and $2 for conversion costs. What is the cost of ending workinprocess for the Assembly Department?