XYZ Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are completed. Spoiled units generally constitute 3% of the good units. Data for December 2017 are as follows: WIP, beginning inventory 12/1/2017 22,000 units Direct materials (100% complete) Conversion costs (70% complete) Started during December 70,000 units Completed and transferred out 12/31/2017 72,000 units WIP, ending inventory 12/31/2017 15,000 units Direct materials (100% complete) Conversion costs (40% complete) Costs for December: WIP, beginning Inventory: Direct materials $151,000 Conversion costs 75,350 Direct materials added 231,400 Conversion costs added 294,000 What is the amount of conversion costs assigned to Ending WIP using the weighted-average process-costing method