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 18,000 units in beginning work in processusing the FIFO process costing method.
