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 beginning inventory are 90% complete with respect to conversion costs and the ending inventory is 40% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 190 units Units transferred out 250 units Units in ending inv. 180 units Conversion costs $227,000 Cost of direct materials $226,000 Beginning work-in-process costs: Materials $115,000 Conversion $138,000 Using the FIFO method, what is the conversion cost transferred out of the processing department