THE Company applies overhead to products using a pre-determined rate of $6 per direct labor hour. During 2021, THE Company had the following costs: Direct materials purchased ........... $150,000 Direct labor ......................... 175,000 Factory utilities .................... 33,000 Depreciation, office equipment ....... 24,000 Advertising .......................... 47,000 Indirect labor ....................... 18,000 Shipping goods to customers .......... 13,000 Property taxes, factory building ..... 32,000 THE Company's inventory accounts for 2021 were: January 1 December 31 Direct materials 33,000 40,000 Work in process 69,000 55,000 Finished goods 28,000 22,000 Direct labor workers are paid $14 per hour. The conversion costs for 2021 were equal to:

$218,000

$225,000

$232,000

$250,000

$258,000

$271,000

none of the above choices are correct