At the end of the month, Newton Company calculated equivalent units of production in the Assembly Department (the second processing department) as shown below: Equivalent Units UNITS Units accounted for Completed and transferred out Ending work-in-process Equivalent Units Transferred In 37,000 Direct Materials Costs 37,000 Equivalent Units Conversion Costs 37,000 8,000 45,000 4,800 41,800 8,000 45,000 - The cost per equivalent unit using the weighted average method is $7 for transferred in, $5 for material costs and $4 for conversion costs. What is the cost of ending work-in-process for the Assembly Department?