Bellaz produced shuttlecocks. In January, Bellaz had RM28,000 of materials in stocks. During January, Bellaz purchased RM120,000 of materials. On 31 January, the raw materials stock amounted to RM35,000. The direct labour costs are RM 23,000 and Bellaz also incurred the direct expenses of RM3,000 for the shuttlecocks box design. The manufacturing overheads for the production in January are RM41,000. How much are the conversion costs in the production of shuttlecocks for January?