Conversion costs are added uniformly throughout a process.

Conversion costs in BWIP	$26,000
Conversion costs per equivalent unit	$10.50
Completed units	26,750

9,500 units were 50% complete with respect to conversion costs in beginning WIP. 10,500 units were 35% complete with respect to conversion costs in ending WIP.

Using the FIFO method, how much is the total conversion costs of units completed and transferred out?

Group of answer choices

$306,875

$231,000

$257,000

$280,875