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 17,000 46% 77% units completed during April 46,000 work in process, April 30 23,000 29% 14% 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 $121,279 $203,056 $324,335 costs added during April 363,285 227,619 590,904 total costs 484,564 430,675 915,239 Calculate the total cost of the handling department's work in process inventory at April 30 using the FIFO process costing method.