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 started during April work in process, April 30 85% % complete % complete units 27,000 DM conversion 60% 59,000 34,000 70% 40% 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 $ 25,310 $191,175 $216,485 costs added during April $190,720 $208,985 $399,705 $216,030 $400,160 $616,190 total costs Calculate the cost of goods that were started and completed in the month of April using the FIFO process costing method.