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ABC Companys first processing department, the Welding Department, started the month with 17,000 units in beginning work in process inventory that were 60% complete with

ABC Companys first processing department, the Welding Department, started the month with 17,000 units in beginning work in process inventory that were 60% complete with respect to conversion costs. The conversion cost in the beginning work in process inventory was $90,780. An additional 84,000 units were started into production during the month, and 82,000 units were completed in the Welding Department and transferred to the next processing department. There were 19,000 units in the ending work-in-process inventory of the Welding Department that were 40% complete with respect to conversion costs. A total of $690,780 in conversion costs were incurred in the department during the month. What is the conversion cost of the ending work-in-process inventory of the Welding Department?

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