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 completed and transferred out during April using the FIFO process costing method.