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 (9,300 units, 30% complete with respect to Department T costs) Transferred-in costs (from Department S) $ 50,900 Department T conversion costs 20,890 Current work (21,100 units started) Prior department costs 122,380 Department T costs 216,410 The ending inventory has 4,300 units, which are 50 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.)