Hair Shine Company produces Shine Bright shampoo and uses a process costing system. Conversion costs are added evenly throughout the production process. Materials are added at the beginning of the process. The following information is available for March for the Mixing Department:

Units in process, March 1 (40% complete) 200

Units started in March 1,000

Units in process, March 31 (80% complete) 250

Conversion costs in Work in Process, March 1:

Labor $ 38,000

Overhead 8,000

Labor costs during March (5,100 hours) 102,780

Overhead applied during March 49,020

What is the amount of conversion costs included in units completed during March using the Weighted Average Method?

		$197,800
		$163,400
		$125,400
		$348,890