Ant Company has the following inventory information for June:

June 1 June 30

Direct materials $63,000 $27,000

Work in process $44,000 $18,000

Finished goods $59,000 $36,000

During June, Ant Company had the following costs:

Direct materials purchased ...$123,000

Sales commissions .................. $ 74,000

Prime costs ........................ $228,000

Advertising ........................ $ 56,000

Depreciation, sales equipment....$ 21,000

Unadjusted cost of goods sold ......$394,000

Calculate Ant Company's conversion costs for June.