Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete DM 60% % complete conversion 25% work in process, April 1 units completed during April work in process, April 30 units 27,000 46,000 32,000 70% 45% The cost of beginning work in process and the costs added during April were as follows: work in process, April 1 costs incurred during April total costs DM $ 20,340 307,980 328,320 Conversion $168, 690 332,630 501,320 Total cost $189,030 640,610 829,640 Calculate the direct material unit cost using the FIFO process costing method