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 I Beginning inventory (8,700 units, 20% complete with respect to Department I costs) Transferred-in costs (from Department s) Department T conversion costs Current work (19,900 units started) Prior department costs Department I costs 42,380 10,338 103,480 190, 350 The ending inventory has 3,700 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.) Physical Units Equivalent 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 8,700 19,900 28,600 -... -- - - -- - - - - -- - 28,600 24,900: 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 Department T Total units accounted for 24,900 Department Total Prior Department $ 0 $ 0 $ 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 Total Department $ 0 $ 0 $ 0 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 Total costs accounted for $ 0 $ 0 $ 0 $ 0 $ 0 $ 0