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 (8,500 units, 30% complete with respect to Department T costs) Transferred in costs (from Department S) Department T conversion costs Current work (19, see units started) Prior department costs Department T costs 39,720 15,190 97,500 168,350 The ending inventory has 3.500 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 Unite Equivalent Units Prior Department Department T Flaw 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 From beginning WIP inventory Prior department Department Started and completed currently Units in ending WIP inventory Prior department Department T Total units accounted for Total Prior Department Department T Flaw of costs Casts 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 Casts 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 Total costs transferred out Cast of ending WIP inventory Prior department Department T Total costs accounted for