Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete DM 46% % complete conversion 77% work in process, April 1 units completed during April work in process, April 30 units 17,000 46,000 23,000 29% 14% The cost of beginning work in process and the costs added during April were as follows: work in process, April 1 costs added during April total costs DM $121,279 363,285 484,564 Conversion $203,056 227,619 430,675 Total cost $324,335 590,904 915,239 Calculate the total cost of the 17,000 units in beginning work in process using the FIFO process costing method