Assume that El Paso Corporation provides you with the following information for one of its departments operations for September (no new material is added in Department B): WIP inventoryDepartment B Beginning inventory (8,200 units, 20% complete with respect to Department B costs) Transferred-in costs (from Department A) $ 35,830 Department B conversion costs 8,930 Current work (18,900 units started) Prior department costs 88,830 Department B costs 167,020 The ending inventory has 3,200 units, which are 50 percent complete with respect to Department B costs and 100 percent complete for prior department costs.

Required: Use a production cost report using FIFO. (Round your amounts to the nearest whole unit/dollar except for "cost per equivalent unit" which should be rounded to two decimal places.)