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 (9,000 units, 25% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	46,550
Department T conversion costs		15,700
Current work (20,500 units started)
Prior department costs		112,750
Department T costs		207,050

The ending inventory has 4,000 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 T 0 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 From beginning WIP inventory Prior department Department T Started and completed currently Units in ending WIP inventory Prior department Department T Total units accounted for 0 0 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 Department T $ 0 $ 0 $ 0