Betty DeRose , Inc . operates two departments , the handling department and the packaging department . During April , the handling department 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 30 44 , 000 82% 47% 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 $ 51 , 764 $152 , 477 $ 204 , 241 costs added during April 191 , 452 232 , 125 423 , 577 total costs 243 , 216 384 , 602 627 , 818 Calculate the total cost of the handling department's work in process inventory at April 30 using the FIFO process costing method