Betty DeRose, Inc. operates two departments, the handling department and

the packaging department. During April, the handling department reported

the following information:

% complete% complete

unitsDMconversion

work in process, April 119,00080%35%

units completed during April71,000

work in process, April 3011,00045%70%

The cost of beginning work in process and the costs added during April

were as follows:

Direct materialsConversion

work in process, April 1$139,810???

costs added during April376,650???

total costs 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.