Lansing, Inc. provides the following information for one of its department's operations for Jur (no new material is added in Department T): WIP inventory-Department T Beginning inventory (8,400 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) Department T conversion costs Current work (19,300 units started) Prior department costs Department T costs S 38,390 7,480 94,570 145,920 The ending inventory has 3,400 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 Units Prior Flow of units: Units to be accounted for Beginning WIP inventory Units started this period 8.400 19,300 27,700 Total units to account for Units accounted for Completed and transferred out From beginning WIP inventory 8,400 Prior department 6,720 15,900 Started and completed currently Units in ending WIP inventory 15,900 15,900 3.400 Prior department 3,400 1,700 Total units accounted for 27,700 9,300 24,320