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 (9,400 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) $ 52,390 Department T conversion costs 11,206 Current work (21,300 units started) Prior department costs 125,670 Department T costs 202,950 The ending inventory has 4,400 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.)

Total Prior Department Department 0 $ 0 $ 0 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 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 Current costs of units started and completed: Prior department Department Total costs transferred out Cost of ending WIP inventory Prior department Department T Total costs accounted for 0 $ 0 $ 0 $ 0 $ 0 $ 0