Betty DeRose, Inc. operates two departments, the handling department and the packaging department....

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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 % complete conversion 35% units 19,000 71,000 11,000 DM work in process, April 1 units completed during April work in process, April 30 80% 45% 70% The cost of beginning work in process and the costs added during April Were as folloWS Direct materials Conversion work in process, April 1 costs added during April total costs $139,810 376,650 516,460 Using weighted average, the cost of goods completed and transferred out for the handling department totaled $880,400. Using FIFO, the handling department's work in process inventory balance at April 30 was $64,570 Calculate the cost of conversion in the work in process account at April 1

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