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 (9,300 units, 30% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (21,100 units started) Prior department costs Department T costs $ 50,900 20,890 122,380 216,410 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.) Flow of units: Units to be accounted for: Physical Units Department Equivalent Units Prior Department T Beginning WIP inventory Units started this period Total units to account for 9,300 21,100 30,400 Units accounted for: Completed and transferred out From beginning WIP inventory 9,300 Prior department Department T Started and completed currently 16,800 16,800 16,800 Units in ending WIP inventory 4,300 Prior department 4,300 Department T 2,150 Total units accounted for 30,400 21,100 18,950