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 28% 74% 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 $ 64,996 $152,785 $217,781 costs added during April 190,336 232,407 422,743 total costs 255,332 385,192 640,524 Calculate the cost of goods completed and transferred out during April using the FIFO process costing method.