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 direct material unit cost using the FIFO process costing method.