4.

Lansing, Inc. provides the following information for one of its departments operations for June (no new material is added in Department T).

WIP inventoryDepartment T
Beginning inventory (9,100 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	47,980
Department T conversion costs		12,654
Current work (20,700 units started)
Prior department costs		115,920
Department T costs		223,890

The ending inventory has 4,100 units, which are 60 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.)