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 work in process, April 1 units started during April work in process, April 30 The cost of beginning work in process and the costs added during April 18,000 38% 80,000 44,000 82% 71% 47% were as follows: onversion Total c work in process, April 1 costs added during April total costs Calculate the total cost of the handling department's work in process $51,764 $152,477 $204,241 191,452 232,125 423,577 243,216 384,602 627,818 inventory at April 30 using the FIFO process costing method