Calculate: (Using weighted average process costing method)

1) cost of goods completed and transferred out during April

2) total cost of the handling department's work in process inventory at April 30

3) direct material unit cost

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% 38% work in process, April 1 units started during April work in process, April 30 units 18,000 80,000 44,000 28% 74% The cost of beginning work in process and the costs added during April were as follows: work in process, April 1 costs added during April total costs DM $ 64,996 190,336 255,332 Conversion $152,785 232,407 385,192 Total cost $217,781 422,743 640,524