Lansing, Inc. provides the following information for one of its department's operations for June (no new material is added in Department T). WIP inventory-Department T Beginning inventory (9,200 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department 5) Department I conversion costs Current work (20,900 units started) Prior department costs Department costs $ 49,430 13,760 119, 130 235,440 The ending inventory has 4,200 units, which are 50 percent complete with respect to Department T costs and 100 percent complete for prior department costs. Required: a. Complete the production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.) Answer is complete but not entirely correct. Physical Units Equivalent Units Prior Department Department T 9.200 20,900 30,100 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 25,900 25,900 25,900 4,200 4,200 2,100 28,000 30,100 30,100 Drian nonartment Total Prior Department Department $ $ $ 63,190 354,570 $ 417,760 49,430 119,130 168,560 13,760 235,440 249,200 $ $ 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 $ 5.60 $ 8.90 $ $ $ GA 63,190 66,240 129,430 49,430 66,240 115,670 13,760 X 18,900 32,660 $ $ $