Low Company has the following inventory information for June: June 1 June 30 Direct materials $63,000 $27,000 Work in process $44,000 $81,000 Finished goods $59,000 $36,000 During June, Low Company had the following costs: Direct materials purchased ......... $132,000 Sales commissions .................. $ 74,000 Prime costs ........................ $282,000 Advertising ........................ $ 56,000 Depreciation, sales equipment ...... $ 21,000 Unadjusted cost of goods sold ...... $349,000 Calculate Low Company's conversion costs for June.