The process consists of a lean cell for each customer. The following information relates to only one customer's lean cell

for the coming year. For the year, projected labor and overhead was $$4,488,800$ and materials costs were $$25$ per unit.

Planned production included $5,792$ hours to produce $18,100$ motors. Actual production for August was $1,880$ units, and

motors shipped amounted to $1,320$ units. Conversion costs are applied based on units of production. From the

foregoing information, determine the production costs transferred to Cost of Goods Sols during August.