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 20% 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 180 units Units transferred out 280 units Units in ending inv. 190 units Conversion costs $239,000 Cost of direct materials $218,000 Beginning work-in-process costs: Materials $142,000 Conversion $132,000 Using the FIFO method, what is the cost of material transferred out