Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete % complet e units DM conve 60% 25% rsion work in process, April 1 units completed during April work in process, April 30 27,000 46,000 32,000 70% 45% The cost of beginning work in process and the costs added during April were as follows: DM Conversion Total cos t work in process, April 1 costs incurred during April total costs $ 20,340 307,980 328,320 $168,690 332,630 501,320 $189,030 640,610 829,640 Calculate the total cost of the 27,000 units in beginning work in process using the FIFO process costing method