Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information:

----------------------------------units % --------complete % ------complete conversion

work in process, April 1 --81,000 ------------38% ----------------71%

units started during April --80,000-----------------------------------------

work in process, April 30 -- 4,000----------- 82%---------------- 74%

The cost of beginning work in process and the costs added during April were as follows:

---------------------------------------DM------- Conversion

work in process, April 1--- $84,194----------- $171,994

costs added during April 1---- 83,696----------- 246,774

Calculate the cost of goods completed and transferred out during April using the weighted average process costing method.