The Lemon company operates two departments, the handling department and the packaging department. During September, the handling department reported the following information:  % complete % complete  units DM conversion work in process, Sept. 1 46,000 55% 39% units completed during Sept. 68,000 work in process, Sept. 30 23,000 60% 75% The cost of beginning work in process and the costs added during September were as follows: DM Conversion Total cost work in process, Sept. 1 $ 66,710 $172,266 $238,976 costs incurred during Sept. 276,850 262,509 539,359 total costs 343,560 434,775 778,335 Calculate the total cost of the handling department's work in process inventory at Sept. 30 using the FIFO process costing method.