Question 1 Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: 25% % complete work in process, April 1 units 27,000 DM % complete conversion 60% units started during April work in process, April 30 51,000 32,000 75% 45% The cost of beginning work in process and the costs added during April were as follows: DM work in process, April 1 $ 67,330 costs added during April $277,070 Conversion $141,120 $257,520 Total cost $208,450 $534,590 $344,400 $398,640 $743,040 total costs Calculate the equivalent units with respect to conversion costs using the weighted average process costing method.