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 16,400 75% 66% units started during April 56,000 work in process, April 30 47,600 82% 40% 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 $ 25,766 $ 90,794 $116,560 costs added during April 193,245 181,588 374,833 total costs 219,011 272,382 491,393 Calculate the cost of goods that were started and completed in the month of April using the FIFO process costing method.