He5-899 Company operates two departments, the handling department and the packaging department. During May, the handling department reported the following information: % complete DM 33% * complete conversion 48% work in process, May 1 units started during May work in process, May 31 units 113,000 201,000 169,000 74% 28% The cost of beginning work in process and the costs added during May were as follows: DM $ 94,128 5418,986 Conversion $ 59,994 $372,816 work in process, May 1 costs added during May Calculate the total cost of the 113,000 units in beginning work in process using the FIFO process costing method