Following information regarding Arp Co.'s manufacturing operations:

inventories	3/1/89	31/03/89
Direct materials	$36,000	$30,000
Work in progress	18,000	12,000
Finished products	54,000	72,000

Additional information for the month of March 1989:

purchased direct materials	$84,000
Direct labor payroll	60,000
Direct labor rate per hour	7.50
Factory overhead rate per direct labor hour	10.00

For the month of March 1989, CALCULATE the conversion cost .