Four Seasons Company makes snow blowers. All materials are added at the beginning of the process. 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 30% complete with respect to conversion costs.

Other data for the month include:

Beginning WIP inventory 180 units

Units transferred out 240 units

Units in ending inv. 180 units

Added conversion costs $234,000

Added direct material costs $232,000

Beginning work-in-process costs: Direct material cost $114,000 Conversion $104,000

Using the weighted average method, what is the direct material cost transferred out?