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.)