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 (8,100 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	34,580
Department T conversion costs		7,974
Current work (18,700 units started)
Prior department costs		86,020
Department T costs		155,610

The ending inventory has 3,100 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.