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 50% complete with respect to conversion costs and the ending inventory is 90% complete with respect to conversion costs. Other data for the month include: Beginning WIP inventory 150 units Units transferred out 290 units Units in ending inv. 170 units Added conversion costs $219,000 Added direct material costs $239,000 Beginning work-in-process costs: Direct material cost $110,000 Conversion $138,000 Using the weighted average method, what is the direct material cost transferred out