MegaRock produces quick setting concrete mix. Production of 208,820 tons was started in April, 196,120 tons were completed. Material costs were $3,152,720 for the month while conversion costs were $594,600. There was no beginning work-in-process; the ending work-in-process was 70% complete. What is the cost of the product that was completed and transferred to finished goods? (Round your intermediate calculations to 2 decimal places.)