Assume the following information: Direct materials $ 70,000 Direct labor $ 39,000 Variable manufacturing overhead $ 14,000 Fixed manufacturing overhead 25,000 Total manufacturing overhead $ 39,000 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?