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 (8,300 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	37,100
Department T conversion costs		9,842
Current work (19,100 units started)
Prior department costs		91,680
Department T costs		183,150

The ending inventory has 3,300 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.)

	Physical Units	Equivalent Units
		Prior Department	Department T
Flow of units:
Units to be accounted for:
Beginning WIP inventory	8,300
Units started this period	19,100
Total units to account for	27,400
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	0	0	0

	Physical Units	Equivalent Units
		Prior Department	Department T
Flow of units:
Units to be accounted for:
Beginning WIP inventory	8,300
Units started this period	19,100
Total units to account for	27,400
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	0	0	0