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Exercise 8-41 (Static) Prepare a Production Cost Report: FIFO Method (LO 8-2,4,5) Lansing, Inc. provides the following information for one of its department's operations for June (no new material is added in Department T). k k ices WIP inventory-Department T Beginning inventory (15,000 units, 60% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (35,000 units started) Prior department costs Department T costs $ 116,000 53, 150 280,000 209, 050 The ending inventory has 5,000 units, which are 20 percent complete with respect to Department T costs and 100 percent com for prior department costs. Required: Complete the production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) Equivalent Units Physical Units Prior Department Department T Flow of units: Units to be accounted for: 15,000 Beginning WIP inventory Units started this period 35,000 Total units to account for 50,000 Units accounted for Required: Complete the production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.) Equivalent Units Physical Units Prior Department Department T Flow of units: 15,000 Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for 35,000 50,000 Units accou for: 15,000 0 too Completed and transferred out From beginning WIP inventory Prior department Department T Started and completed currently Units in ending WIP inventory Prior department Department T Total units accounted for 15,000 0 6,000 Total Prior Department Department T Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory 6,000 Total Prior Department Department T Flow of costs: Costs to be accounted for: $ 0 $ 0 $ 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 from beginning WIP inventory Current costs added to complete beginning WIP inventory Prior department Department T Current costs of units started and completed: Prior department Department T Total costs transferred out $ 0 $ 0 S Cost of ending WIP inventory Prior department Department T Total costs accounted for $ 0 $ 0 $ 0