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 27,000 60% 25% units completed during April 46,000 work in process, April 30 32,000 70% 45% 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 $ 20,340 $168,690 $189,030 costs incurred during April 307,980 332,630 640,610 total costs 328,320 501,320 829,640 Calculate the total cost of the 27,000 units in beginning work in process using the FIFO process costing method.