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 (7,900 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	32,140
Department T conversion costs		8,556
Current work (18,300 units started)
Prior department costs		80,520
Department T costs		164,220

The ending inventory has 2,900 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. (Round "Cost per equivalent unit" to 2 decimal places.)

		Equivalent Units
	Physical Units	Prior Department	Department T
Flow of units:
Units to be accounted for:
Beginning WIP inventory	7,900
Units started this period	18,300
Total units to account for	26,200
Units accounted for:
Completed and transferred out
From beginning WIP inventory	7,900
Prior department		15,400
Department T			21,720
Started and completed currently	15,400	15,400
Units in ending WIP inventory	2,900
Prior department		2,900
Department T
Total units accounted for	26,200	33,700	21,720
	Total	Prior Department	Department T
Flow of costs:
Costs to be accounted for:
Costs in beginning WIP inventory
Current period costs
Total costs to be accounted for	$0	$0	$0
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 T
Total costs transferred out	$0	$0	$0
Cost of ending WIP inventory
Prior department
Department T
Total costs accounted for	$0	$0	$0