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 (8,800 units, 254 complete with respect to Department T costs) Transferred-in costs (fron Department S) Department T conversion costs Current work (20,100 units started) Prior department costs Department T costs 01 $ 43,759 14,908 106,530 198,400 The ending Inventory has 3,800 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.) Physical Units Equivalent Units Prior Department Department Flow of units Units to be accounted for Beginning WIP Inventory Units started this period Total units to account for Units accounted for Completed and transferred out