Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information:  % complete % complete  units DM conversion work in process, April 1 46,000 55% 39% units completed during April 68,000 work in process, April 30 23,000 60% 75% The cost of beginning work in process and the costs added during April were as follows: DM Conversion Total cost work in process, April 1 $ 66,710 $172,266 $238,976 costs incurred during April 276,850 262,509 539,359 total costs 343,560 434,775 778,335 1. Calculate the total cost of the handling department's work in process inventory at April 30 using the FIFO process costing method. Do not use decimals in your answer. 

2. Calculate the total cost of the 46,000 units in beginning work in process using the FIFO process costing method. Do not use decimals in your answer.