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 (8,700 units, 20% complete with respect to Department B costs)
Transferred-in costs (from Department A)	$	42,380
Department B conversion costs		10,338
Current work (19,900 units started)
Prior department costs		103,480
Department B costs		190,350

The ending inventory has 3,700 units, which are 60 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.)