Jeffrey's Bottling Co $\begin{array}{ll}\text { Conversion costs }&\$\_\_\\\text { Prime costs } & \$ 220,000 \\\text { Manufacturing overhead } & \$ 175,000\end{array}$

Jeffrey's Bottling Co.incurred the following costs during November: $\begin{array}{ll}\text { Conversion costs }&\$\_\_\\\text { Prime costs } & \$ 220,000 \\\text { Manufacturing overhead } & \$ 175,000\end{array}$ If direct materials cost was $140,000 in November, what was the conversion cost for November?

A) $255,000
B) $240,000
C) $215,000
D) $235,000