The KIM Manufacturing Company makes custom golf clubs. The following information

pertains to a recent month's production activities:

Beginning Work in Process Inventory	$160,000
Ending Work in Process Inventory	120,000
Direct materials purchased	350,000
Direct materials placed in production	320,000
Direct labor costs incurred	140,000
Cost of goods manufactured	680,000
Cost of goods sold	750,000

What is the total amount of conversion costs incurred during the period?