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 Department T costs $116,000 53, 150 280,000 209,050 The ending inventory has 5,000 units, which are 20 percent complete with respect nent 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.) Answer is not complete. 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 15,000 35,000 50.000 Units in ending WIP inventory Prior department Department T Total units accounted for 45,000 5,000 0 Total Prior Department Department T $ 0 $ 0 $ 0 Flow of costs: Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Prior department Department T Costs accounted for: Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Prior department Department Current costs of units started and completed: Prior department Department T Total costs transferred out Cost of ending WIP inventory Prior department $ 0 $ 0 0 $ 0 $ 0 0 Costs to be accounted for Costs in beginning WIP inventory Current period costs Total costs to be accounted for Cost per equivalent unit Prior department Department T Costs accounted for Costs assigned to units transferred out: Costs from beginning WIP inventory Current costs added to complete beginning WIP inventory Prior department Department T Current costs of units started and completed: Prior department Department Total costs transferred out Cost of ending WIP inventory Prior department Department T Total costs accounted for $ 0 $ 0 $ 0 $ 0 0 0 0