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 beginning inventory (8,76 units, 20% complete with respect to Department costs) Transferred-in costs (fron Departments) $ 42,380 Department 1 conversion costs 10,338 Current work (19,100 units started) Prior department costs 103,480 Department T costs 190,350 The ending inventory has 3,700 units, which are 60 percent complete with respect to Department 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.) 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 Unite accounted for Completed and transferred out From beginning WIP inventory Prior department Department Started and completed currently Unitsin ending WIP inventory Prior department Department Total units accounted for Total Prior Department Department 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 Costs accounted for Costs assgned 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 Total cost transferred out Cost of ending WIP inventory Prior department Department Total costs accounted for