Data concerning a recent periods activity in the Prep Department, the first processing department in a company that uses process costing, appear below:

	Materials	Conversion
Equivalent units in ending work in process inventory	2,040	940
Cost per equivalent unit	$ 15.66	$ 6.23

A total of 20,800 units were completed and transferred to the next processing department during the period.

Required:

1. Compute the cost of ending work in process inventory for materials, conversion, and in total.

2. Compute the cost of the units completed and transferred out for materials, conversion, and in total.

(For all requirements, round your final answers to the nearest whole dollar amount.)

Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,900 units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $674,304 in total. The ending work in process inventory in January consisted of 3,900 units, which were 40% complete with respect to materials and 20% complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:

	Materials	Labor	Overhead
Cost per equivalent unit	$ 12.80	$ 4.70	$ 6.50

Required:

1. Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month.

2. Compute the cost of ending work in process inventory for materials, labor, overhead, and in total for January.

3. Compute the cost of the units transferred to the next department for materials, labor, overhead, and in total for January.

4. Prepare a cost reconciliation for January. (Note: You will not be able to break the cost to be accounted for into the cost of beginning work in process inventory and costs added during the month.)