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Parnelli Tires uses a process costing system and has 1,600 tires remaining in its Belting Department's...

Parnelli Tires uses a process costing system and has 1,600 tires remaining in its Belting Department's Work in Process inventory at month end. These tires are 90% and 40% complete with regard to materials and conversion costs, respectively. There were 6,500 tires completed and transferred out during the period. Conversion costs during the beginning of the month were $69,300 and added during the period were $116,340. How much is the conversion cost of the ending Work in Process?

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