Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete % complete conversion 71% units 18,000 80,000 4 44,000 DM work in process, April 1 units started during April work in process, April 30 38% 82% 47% The cost of beginning work in process and the costs added during April were as follows: work in process, April 1 costs added during April total costs DM 51,764 191,452 243,216 Conversion $152,477 232,125 384,602 Total cost $204,241 423,577 627,818 Calculate the total cost of the 18,000 units in beginning work in process using the FIFO process costing method