Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete DM % complete 35% 70% uni onversion work in process, April 1 units completed during April work in process, April 30 19,000 71,000 11,000 The cost of beginning work in process and the costs added during April were as follows Direct materials onversion 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