Lansing, Inc. provides the following information for one of its department's operations for June (no new materials is added in Department T):

WIP Inventory - Department T

Beginning inventory (8,500 units, 30% complete with respect to Department T costs)

Transferred-in costs (from Department S) $39,700

Department T conversion costs 15,190

Current work (19,500 units started)

Prior department costs 97,500

Department T costs 168,350

The ending inventory has 3,500 units, which are 60 percent complete with respect to Department T costs and 100 percent complete for prior department costs.

Complete the production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)