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.)

Physical Units Equivalent Units Prior Department Department Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period 7,700 17,900 25,600 Total units to account for Units accounted for Completed and transferred out From beginning WIP inventory 7,700 Prior department Department T Started and completed currently Units in ending WIP inventory 2,700 Prior department Department T 2,700 1,350 10,400 2,700 Total units accounted for 1,350 Prior Department Total Department T Flow of costs: Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for 0 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 Cost of ending WIP inventory Prior department Department T 0 Total costs accounted for