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 $(15,000$ units, $60\%$ complete with respect

to Department $T$ costs$)$

Transferred$-$in costs $($from Department S$)$

Department $T$ conversion costs

Current work $(35,000$ units started$)$

Prior department costs

The ending inventory has $5,000$ units, which are $20$ percent complete with respect to Department $T$ costs and $100$

percent complete for prior department costs.

Required

Prepare a production cost report using FIFO.