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 (9,500 units, 30% complete with respect to Department T costs) Transferred-in costs (from Department S) $ 53,900 Department T conversion costs 21,920 Current work (21,500 units started) Prior department costs 129,000 Department T costs 225,330 The ending inventory has 4,500 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.)

Flow of units: Units to be accounted fort Beginning WIP inventory Units started this period Total units to account for Units accounted for 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 Physical Units Equivalent Units Prior Department Department 0