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Item 4

Item 4 3 points

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 (7,700 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	29,780
Department T conversion costs		6,815
Current work (17,900 units started)
Prior department costs		75,180
Department T costs		136,260

The ending inventory has 2,700 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.)