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 total cost of the 18,000 units in beginning work in process using the FIFO process costing method.