Assume the following information:

Direct materials		$ 70,000
Direct labor		$ 42,000
Variable manufacturing overhead	$ 11,000
Fixed manufacturing overhead	25,000
Total manufacturing overhead		$ 36,000
Variable selling expense	$ 15,000
Fixed selling expense	20,000
Total selling expense		$ 35,000
Variable administrative expense	$ 8,000
Fixed administrative expense	12,000
Total administrative expense		$ 20,000

What is the total conversion cost?