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 (8,800 units, 25% complete with respect to Department B costs)
Transferred-in costs (from Department A)	$	43,750
Department B conversion costs		14,900
Current work (20,100 units started)
Prior department costs		106,530
Department B costs		198,400

The ending inventory has 3,800 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.)