Betty DeRose, Inc. operates two departments, the handlingdepartment and the packaging department. During April, the handlingdepartment reported the following information: % complete %complete units DM conversion work in process, April 1 18,000 38%71% units started during April 80,000 work in process, April 3044,000 82% 47% The cost of beginning work in process and the costsadded during April were as follows: DM Conversion Total cost workin process, April 1 $ 51,764 $152,477 $204,241 costs added duringApril 191,452 232,125 423,577 total costs 243,216 384,602 627,818Calculate the total cost of the handling department's work inprocess inventory at April 30 using the FIFO process costingmethod.
