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.)