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:

Complete the production cost report using FIFO. (Round "Cost per equivalent unit" to 2 decimal places.)