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 19,000 71,000 11,000 DM 80% conversion work in process, April 1 units completed during April work in process, April 30 45% 70% The cost of beginning work in process and the costs added during April were as follows Direct materials Conversion work in process, April 1 costs added during April total costs $139,810 376,650 516,460 Using weighted average, the cost of goods completed and transferred out for the handling department totaled $880,400. Using FIFO, the handling department's work in process inventory balance at April 30 was $64,570. Calculate the cost of conversion in the work in process account at April 1