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Betty DeRose, Inc. operates two departments, the handling department and the packaging department. During April, the handling department reported the following information: % complete DM % complete conversion 71% units 18,000 80,000 44,000 work in process, April 1 units started during April work in process, April 30 28% 74% The cost of beginning work in process and the costs added during April were as follows: DM work in process, April 1 costs added during April total costs $ 64,996 190,336 255,332 $152,785 232,407 385,192 Total cost $217,781 422,743 640,524 Calculate the total cost of the handling department's work in process inventory at April 30 using the FIFO process costing method