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 (15,000 units, 60% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	116,000
Department T conversion costs		53,150
Current work (35,000 units started)
Prior department costs		280,000
Department T costs		209,050

The ending inventory has 5,000 units, which are 20 percent complete with respect to Department T costs and 100 percent complete for prior department costs.

Required:

a. Complete the production cost report using the weighted-average method. (Round "Cost per equivalent unit" to 2 decimal places.)

	Physical Units	Equivalent Units
		Prior Department	Department T
Flow of units:
Units to be accounted for:
Beginning WIP inventory	15,000
Units started this period	35,000
Total units to account for	50,000
Units accounted for:
Completed and transferred out
Units in ending inventory
Prior department
Department T
Total units accounted for	0	0	0

	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	$0	$0	$0
Cost per equivalent unit
Prior department
Department T
Costs accounted for:
Costs assigned to units transferred out
Costs of ending WIP inventory
Total costs accounted for	$0	$0	$0