WIP inventory-Department T Beginning inventory (7,900 units, 20% complete with respect to Department T costs) Transferred-in costs (from Department S) Current work (18,300 units started) Department T conversion costs Prior department costs Department T costs. $ 32,140 8,556 80,520 164,220 Costs to be accounted for: Costs in beginning WIP inventory Current period costs Total costs to be accounted for $ 0 $ 0 $ 0 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 T $ 0 $ 0 $ 0 Total costs accounted for $ 0 $ 0 0 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 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 Flow of costs: Equivalent Units Department Physical Units Prior Department 0 0 T 0 0 Total Prior Department Department T