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 (9,100 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$47,980
Department T conversion costs	12,654
Current work (20,700 units started)
Prior department costs	115,920
Department T costs	223,890

The ending inventory has 4,100 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.)

				Equivalent	Units
			Prysical Units	Prior Dept	Dept T
Flow of Units
Units to be accounted 4
Beginning WIP inventory
Units started this period
total units accounted for
Units accounted for
completed and transferred out
From beginning WIP inventory
Prior dept
Department T
Started and complety current
Units in ending WIP inventory
Prior Dept
Dept T
Total Units accounted for
			Total	prior dept	dept T
Flow of costs
Costs to be account for
Cost in beginning WIP inventory
Current period costs
Total costs to be accounted for
Cost per equivalent unit
Prior dept
Dept T
Costs accounted for
costs assigned to units tranferred out
cost from beginning WIP inventory
current costs added to complete beginning WIP inventrory
prior dept
dept T
total costs transferred out
Cost of ending WIP inventory
Prior dept
Dept T
Total costs accounted for