Pantanal, Inc., manufactures car seats in a local factory. For costing purposes, it uses a first-in, first-out (FIFO) process costing system. The factory has three departments: Molding, Assembling, and Finishing. Following is information on the beginning work-in-process inventory in the Assembling Department on August 1:

	Costs			Degree of Completion
Work-in-process beginning inventory (12,000 units)
Transferred-in from Molding	$	98,000			100	%
Direct materials costs		163,200			60
Conversion costs		64,000			50
Work-in-process balance (August 1)	$	325,200

During August, 97,000 units were transferred in from the Molding Department at a cost of $1,901,200 and started in Assembling. The Assembling Department incurred other costs of $999,670 in August as follows:

	August Costs
Direct materials costs	$	709,920
Conversion costs		289,750
Total August costs	$	999,670

At the end of August, 16,000 units remained in inventory that were 80 percent complete with respect to direct materials and 50 percent complete with respect to conversion.

Required:

Compute the cost of goods transferred out in August and the cost of work-in-process ending inventory. (Do not round intermediate calculations.)