Betty DeRose, Inc. operates two departments, the handling department andthe packaging department. During April, the handling department reportedthe following information: % complete % complete units DM conversion work in process, April 1 18,000 38% 71%units started during April 80,000work in process, April 30 44,000 82% 47%The cost of beginning work in process and the costs added during Aprilwere as follows: DM Conversion Total costwork in process, April 1 $ 51,764 $152,477 $204,241costs added during April 191,452 232,125 423,577total costs 243,216 384,602 627,818Calculate the total cost of the handling department's work in processinventory at April 30 using the weighted average process costing method.