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 (8,600 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	41,030
Department T conversion costs		11,110
Current work (19,700 units started)
Prior department costs		100,470
Department T costs		198,240

The ending inventory has 3,600 units, which are 50 percent complete with respect to Department T costs and 100 percent complete for prior department costs.

Required:

FORMAT: FIFO METHOD

Complete the production cost report using FIFO.