MegaRock produces quick setting concrete mix. Production of 204,900 tons was started in April, 193,400 tons were completed. Material costs were $3,152,400 for the month while conversion costs were $593,000. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that was completed and transferred to finished goods? (Round your intermediate calculations to 2 decimal places.)