CoursHeroTranscribedText: Lansing, Inc. provides the following information for one of its department's operations for June (no new material is added in Department T). WIP inventoryDepartment T Beginning inventory ((8,200 units, 2095 complete with respect to Department T costs) Transferredin costs (from Department 5) $ 35,830 Department T conversion costs 8,930 Current work (18,900 units started) Prior department costs 88,830 Department T costs 167.020 The ending inventory has 3,200 units, which are 50 percent complete with respect to Department T costs and 100 percent complete for prior department costs. Physical Units Equivalent Units Prior Department Department T Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for Units accounted for: Completed and transferred out Units in ending inventory Prior department Department T Total units accounted for Total Prior Department Department T Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Prior department Department T Costs accounted for: Costs assigned to units transferred out Costs of ending WIP inventory Total costs accounted for