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 (8,000 units)
Transferred-in from Molding	$	100,000			100	%
Direct materials costs		172,600			70
Conversion costs		65,000			30
Work-in-process balance (August 1)	$	337,600

During August, 106,000 units were transferred in from the Molding Department at a cost of $2,215,400 and started in Assembling. The Assembling Department incurred other costs of $1,041,740 in August as follows:

	August Costs
Direct materials costs	$	808,640
Conversion costs		233,100
Total August costs	$	1,041,740

At the end of August, 20,000 units remained in inventory that were 90 percent complete with respect to direct materials and 60 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.

Cost of goods transferred out Cost of WIP ending inventory