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 ((8,200 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	35,830
Department T conversion costs		8,930
Current work (18,900 units started)
Prior department costs		88,830
Department T costs		167,020

The ending inventory has 3,200 units, which are 50 percent complete with respect to Department T costs and 100 percent complete for prior department costs.

Required:

a. Complete the production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

	Physical Units	Equivalent Units
		Prior Department	Department T
Flow of units:
Units to be accounted for:
Beginning WIP inventory	8,200
Units started this period	18,900
Total units to account for	27,100
Units accounted for:
Completed and transferred out
Units in ending inventory
Prior department
Department T
Total units accounted for	0	0	0
	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 of ending WIP inventory
Total costs accounted for	$0	$0	$0