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 40% complete with respect to conversion costs and the ending inventory is 50% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 220 units Units transferred out 270 units Units in ending inv. 190 units Conversion costs $239,000 Cost of direct materials $227,000 Beginning work-in-process costs: Materials $128,000 Conversion $113,000 Using the weighted average method, how much conversion cost is transferred out?