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 costs516,460???

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.

I constructed my table and computed the following figures: under fifo: DM = 60750 & CC 72050 units / under WA: DM = 75,950 & 78,700 units. I got unit costs of $6.8 & $5.6. I also know that total conversion costs = $440,720. I did this by X/78700=$5.6 so $5.6X78700= $440,720. Also, 4950 X $6.8 =$33660 & 7700 X $5.6 = $43120 Thus, cost of ending WIP =$76780. I know that I'm on the correct path because COGC & TO $880,400 + EWIP $76,780 = $957,180= Total Cost and $516,460 + $440,720 = $957,180.

What I can't figure out is how to calculate either the missing WIP amount or the costs added during the period amount and then solve from there. Further, I,m not sure how using the $64,570 under the FIFO method helps me in solving the problem. In essence, I know the solution is staring me right in my face, I just can't see it