XYZ Company provided the following inventory information for 2021:  January 1 December 31 Direct materials 14,000 19,000 Work in process 38,000 26,000 Finished goods 51,000 74,000 The following additional information was available for 2021: Advertising ........................................ $ 61,000 Cost of goods sold (unadjusted) .................... 294,000 Depreciation on copier in the sales office ......... 19,000 Direct materials purchased ......................... 123,000 Prime costs ........................................ 228,000 Sales commissions .................................. 47,000 Calculate XYZ Company's conversion costs for 2021.