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 (7,800 units, 25% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	30,950
Department T conversion costs		11,200
Current work (18,100 units started)
Prior department costs		77,830
Department T costs		157,850

The ending inventory has 2,800 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 Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period 7,800 18,100 25,900 Total units to account for Units accounted for: Completed and transferred out From beginning WIP inventory 7,800 Prior department Department T Started and completed currently Units in ending WIP inventory Prior department Department T Total units accounted for 7,800