Four Seasons Company makes snow blowers. 100% of the materials are added at the beginning of the process. This means that beginning and ending inventories are 100% complete with respect to DM. The conversion costs are uniformly incurred.

The physical units in the beginning inventory are 80% complete with respect to conversion costs and the ending inventory is 30% complete with respect to conversion costs.

Other data for the month include:

Beginning WIP inventory 200 units

Units transferred out 260 units

Units in ending inv. 130 units

Conversion costs $250,000

Cost of direct materials $204,000

Beginning work-in-process costs: Materials $134,000 Conversion $138,000

Using the weighted average method, how much conversion cost is transferred out?