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 conversion unit cost using the weighted average process costing method.