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 47,000 42% 91% units completed during April 71,000 work in process, April 30 28,000 69% 33% 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 $109,399 $ 82,434 $191,833 costs added during April $187,037 $198,591 $385,628 total costs $296,436 $281,025 $577,461 Calculate the cost of goods that were started and completed in the month of April using the FIFO process costing method.