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 (7,800 units, 25% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (18,100 units started) Prior department costs Department T costs $ 30,950 11,200 77,830 157,850 The ending inventory has 2,800 units, which are 50 percent complete with respect to Department I 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 Prior Department Department T Flow of units: Units to be accounted for: Beginning WIP inventory Units started this period Total units to account for Units accounted for: Completed and transferred out From beginning WIP inventory Prior department Department Started and completed currently Units in ending WIP inventory Prior department Department T Total units accounted for Total Prior Department Department T 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 T Current costs of units started and completed: Prior department Department T Total costs transferred out Cost of ending WIP inventory Prior department Department T Total costs accounted for