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 (8,700 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	42,380
Department T conversion costs		10,338
Current work (19,900 units started)
Prior department costs		103,480
Department T costs		190,350

The ending inventory has 3,700 units, which are 60 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.)