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 19,000 80% 35%

units completed during April 71,000

work in process, April 30 11,000 45% 70% The cost of beginning work in process and the costs added during April were as follows: Direct materials Conversion

work in process, April 1 $139,810 ???

costs added during April 376,650 ???

total costs 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.

I drew my table and calculated my Equivalent Units under FIFO and W/A . What I cannot figure out is how to solve for either the conversion April 1 WIP cost or conversion Costs added during April 1st in order to solve the problem. I know that the total conversion costs = $440,720. I got this by x/78700 = $5.6 thus, $5.6 x 78,700 = $440,720.

UNITS DM CC DM CC

BWIP 19000 80% 35% 15,200 6,650

+UNITS STARTED 63,000 FIFO EQUIV UNITS 60,750 72,050

= TOTAL UNITS 82,000 W/A EQUIV UNITS 75,950 78,700

UNITS COMPLETE

AND TRANS OUT 71000 100% 100% 71,000 71,000

=END WIP 11,000 45% 70% 4,950 7,700

DM UNIT COSTS = $516,460/75,950 = $6.8

CC UNIT COSTS = $440,720/78,700 = $5.6

TOTAL UNIT COSTS = $6.8 + $5.6 = $12.4

COST OF GOODS COMPLETED & TRANSFERED OUT = 71,000 X $6.8 + $n = $880,400

THUS, $880,400/$71,000 = $12.4 this is how I was able to get the $5.6 per unit cost

DM: Equivalent units in ending WIP X Unit Costs

4,950 X $6.8 = $33,660

CC: Equivalent units in ending WIP X unit costs

7,700 X $5.6 = $43,120

Cost of ending WIP = $33,660 + $43,120 = $76,780

COGC & TO $880,400

EWIP + $76,780

= TC 957,180 $516,460 + $440,720 = $957,180

In essence, I know that I'm on the right path, could you please explain clearly how I go about calculating the missing costs figures in order to solve the problem.