A wholly owned subsidiary of Ward Inc. has certain expense accounts for the year ended December 31, 20X3, stated in local currency units (LCUs) as follows:

	LCU
Depreciation of equipment (related assets were purchased January 1, 20X1)	120,000
Provision for doubtful accounts	80,000
Rent	200,000

The exchange rates at various dates are as follows:

	Dollar Equivalent of LCU
December 31, 20X3	$ 0.40
Average for year ended December 31, 20X3	0.44
January 1, 20X1	0.50

Assume that the LCU is the subsidiary’s functional currency and that the charges to the expense accounts occurred evenly during the year.

Required:

What total U.S. dollar amount should be included in Ward’s 20X3 consolidated income statement to reflect these expenses?