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 (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: Prepare a production cost report using FIFO.