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

Betty DeRose, Inc. operates two departments, the handling department
and the packaging department. During April, the handling department
reported the following information:
The cost of beginning work in process and the costs added during April
were as follows:
Calculate the total cost of the 27,000 units in beginning work in process
using the FIFO process costing method.
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