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 T Beginning inventory (8,800 units, 25% complete with respect to Department T costs) Transferred-in costs (from Department S) 43,750 14,900 Department T conversion costs Current work (20,100 units started) Prior department costs 106,530 198,400 Department T costs The ending inventory has 3,800 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.) Equivalent Units Physical Units Prior Department Department Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period 00 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 0 0 0 Total units accounted for Prior Department T Total Department Flow of costs: Costs to be accounted for: Costs in beginning WIP inventory Current period costs $ 0 0 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 T Current costs of units started and completed: Prior department Department T Total costs transferred out 0 0 0 Cost of ending WIP inventory Prior department Department T $ $ $ 0 0 Total costs accounted for