Costume Productions manufactures designer costumes for holiday occasions. The managerial accountant understands that the three building blocks of process costing include conversion costs, equivalent units, and inventory flow assumptions. The managerial accountant uses an automated production process and condenses the three manufacturing costs into two categories: (1) direct materials, and (2) conversion costs. Based on the information listed below, what are the total monthly conversion costs? Direct Materials Direct Labor Manufacturing Overhead $250,000 $160,000 $95,000