Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: work in process, April 1 units 27,000 % complete DM % complete conversion 60% 85% units started during April work in process, April 30 59,000 34,000 70% 40% The cost of beginning work in process and the costs added during April were as follows: DM Conversion work in process, April 1 costs added during April $ 25,310 $191,175 $190,720 $208,985 $216,030 $400,160 Total cost $216,485 $399,705 $616,190 total costs Calculate the cost of goods completed and transferred out during April using the weighted average process costing method.