Please give explanation on how to get highlighted numbers.

Lansing, Inc. provides the following information for one of its department's 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) Department T conversion costs Current work (35,000 units started) Prior department costs Department T costs $ 116,000 53,150 280,000 209,050 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: a. Complete the production cost report using the weighted average method. (Round "Cost per equivalent unit" to 2 decimal places.) Physical Units Equivalent Units Prior Department Department T 15,000 35,000 50,000 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 Units in ending inventory Prior department Department T Total units accounted for 45,000 45,000 45,000 5,000 5,000 1,000 46,000 50,000 50,000 Total Total Prior Department Donostmont T Department T $ $ $ 169,150 489,050 658,200 116,000 280,000 396,000 53,150 209,050 262,200 $ $ $ 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 of ending WIP inventory Total costs accounted for 7.92 5.70 $ $ 612,900 45,300 658,200 356,400 $ 39,600 396,000 $ 256,500 5,700 262,200 $ $