Cliff Company manufactures file cabinets. The following cost information is available for the month of December:

Beginning work in process
Direct materials	$	68,000
Conversion cost		124,000
December costs
Direct materials		136,000
Conversion cost		210,000

Cliff had 17,000 equivalent units of direct materials and 12,000 equivalent units of conversion cost.

Using the weighted-average method, calculate Cliff