Betty DeRose, Inc. operates two depar tments, the handling department and the packaging department. During Apri l, the handling department reported the following information: % complete DM conversion work in process, April 1 62% 0 17% units completed during April % complete 0 work in process, April 30 0 44% 89% Conversion work in process, April 1 $112,305 0 The cost of beginning work in process and the costs added during April were as follows: units 32,00 48,00 43,00 Total cost DM $ 21,47 $122,40 $143,87 $133,775 costs added during April 8 $258,656 $381,064 total costs 8 $370,961 $514,839 Calculate the total cost of the 32,00 0 units in the beginning work in process using the FIFO process costin g method.

Betty DeRose, Inc. operates two depar tments, the handling department and the packaging department. During Apri l, the handling department reported the following information: \% complete \% complete units DM conversion work in process, April 1 062%17% units completed during April 48,00 0 work in process, April 30 0 44% 32,00 The cost of beginning work in process and the costs added during April were as follows: DM Conversion Total cost work in process, April 1 \$21,47 0 $112,305$133,775 costs added during April $122,40 totalcosts8$258,656$381,$143,87064 8$370,961$514,839 Calculate the total cost of the 32,00 0 units in the beginning work in process using the FIFO process costin g method