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 ((7,900 units, 20% complete with respect to Department T costs)
Transferred-in costs (from Department S)	$	32,140
Department T conversion costs		8,556
Current work (18,300 units started)
Prior department costs		80,520
Department T costs		164,220

The ending inventory has 2,900 units, which are 60 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
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
	Total	Prior Department	Department T
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