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: During August, 98,000 units were transferred in from the Molding Department at a cost of $2,028,600 and started in Assembling. The Assembling Department incurred other costs of $964,935 in August as follows: At the end of August, 13,000 units remained in inventory that were 90 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.)