Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete DM 38% % complete conversion 71% work in process, April 1 units started during April work in process, April 30 units 18,000 80,000 44,000 28% 74% The cost of beginning work in process and the costs added during April were as follows: work in process, April 1 costs added during April total costs DM $ 64,996 199,336 255,332 Conversion $152,785 232,407 385,192 Total cost $217,781 422,743 640,524 Calculate the cost of goods completed and transferred out during April using the FIFO process costing method