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 (12,500 units)
Transferred-in from Molding	$	98,000			100	%
Direct materials costs		164,400			60
Conversion costs		61,000			40
Work-in-process balance (August 1)	$	323,400

During August, 127,500 units were transferred in from the Molding Department at a cost of $2,142,000 and started in Assembling. The Assembling Department incurred other costs of $1,164,600 in August as follows:

	August Costs
Direct materials costs	$	939,600
Conversion costs		225,000
Total August costs	$	1,164,600

At the end of August, 20,000 units remained in inventory that were 90 percent complete with respect to direct materials and 50 percent complete with respect to conversion.

Compute the cost of goods transferred out in August and the cost of work-in-process ending inventory.