The following selected account balances are as at the end of the current period.
Manufacturing direct labour
$140,000
Direct materials purchased
150,000
Variable manufacturing overhead
75,000
Depreciation on plant equipment and building
85,000
Sales commissions
35,000
Direct materials used
120,000
Head office overhead costs
110,000
Marketing costs
90,000
What are the conversion costs for the period?
? $300,000
? $420,000
? $120,000
? $215,000