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 19,000 80% 35% units completed during April 71,000 work in process, April 30 11,000 45% 70% The cost of beginning work in process and the costs added during April were as follows: Direct materials Conversion work in process, April 1 $139,810 ??? costs added during April 376,650 ??? total costs 516,460 ??? Using weighted average, the cost of goods completed and transferred out for the handling department totaled $880,400. Using FIFO, the handling department's work in process inventory balance at April 30 was $64,570. Calculate the cost of conversion in the work in process account at April 1.