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 (8,700 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (19,900 units started) Prior department costs Department T costs $ 42,380 10,338 103,480 190,350 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.) 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 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 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 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 Equivalent Units Physical Units Prior Department Department T 8,700 19,900 28,600 0 0 Total Prior Department Department T $ 52,718 $ 293,830 42,380 $ 103,480 10,338 190,350 $ 346,548 $ 145,860 $ 200,688 Total costs transferred out Cost of ending WIP inventory Prior department Department T $ 10 0 $ 0 $ Total costs accounted for $ 0 $ 0 $ 0