3. value 6.25 points Lansing, Inc. provides the following information for one of its department's operations for June (no new material is added in Department T) WIP inventory-Department T Beginning inventory (8,400 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (19,300 units started) Prior department costs Department T costs $ 38,390 7.480 94,570 145,920 The ending inventory has 3,400 units, which are 50 percent complete with respect to Department T costs and 100 percent complete for prior department costs. Required: Complete the production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)