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 (9,100 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) S 47,980 12,654 t T conversion costs Current work (20,700 units started) Prior department costs Department T costs 115.920 223,890 The ending inventory has 4,100 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.) Physic Units Equivalent Units Prior Department Department Flow of units Units to be accounted for Beginning WIP inventory Units started this period 0 Total units to account for Units accounted for Completed and transferred out From beginning WIP inventory Prior department Department T Started and completed currently Units in ending WIP inventory Prior department Total units accounted for Prior Department Department T Total 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