Dorman Music Corporation manufactures guitars and uses a first-in, first-out process costing system. The following information relates to September production:

Number of units Percent Complete with Respect to Conversion costs Work in process, September 110,00020%Units started into production45,000Work in process, September 304,00075%Conversion cost in work in process on September 1$ 32,000 Conversion cost added to production during September842,400 Total cost$ 874,400

The amount of conversion cost that should be assigned to the guitars in work in process on September 30 is closest to: