Management of Jones Corporation has asked for your help as an intern in preparing some key reports for October. The beginning balance in the raw materials inventory account was 20,000. During the month, the company made raw materials purchases amounting to 67,000. At the end of the month, the balance in the raw materials inventory account was 35,000. Direct labor cost was 25,000 and manufacturing overhead was 71,000. The beginning balance in the work in process account was 22,000 and the ending balance was 19,000. The beginning balance in the finished goods account was 53,000 and the ending balance was 58,000. The selling expense was 20,000 and the administrative expense was 35,000.

____________is the total amount of Conversion Cost.