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 (9,200 units, 20% complete with respect to Department T costs)

Transferred-in costs (from Department S) $49,430

Department T conversion costs $13,760

Current work (20,900 units started)

Prior department costs $119,130

Department T costs $235,440

The ending inventory has 4,200 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.)