Question 2 Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: 25% % complete units DM % complete conversion work in process, April 1 27,000 60% units started during April 51,000 work in process, April 30 32,000 75% 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 $ 67,330 $141,120 $208,450 costs added during April $277,070 $257,520 $534,590 $344,400 $398,640 $743,040 total costs Calculate the equivalent units with respect to direct materials using the FIFO process costing method.