Kenton Industrial Corporation uses the weighted-average method in its process costing system. During April, the Baker Assembly Department completed its processing of 18,000 units and transferred them to the next department. The cost of beginning inventory and the costs added during April amounted to $855,000 in total. The ending inventory in April consisted of 1,500 units, which were 90% complete with respect to materials and 40% 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 $ 24.00 $ 7.00 $ 14.00 Required: 1. Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month. Materials Labor Overhead Equivalent units in ending work in process inventory 1350 600 600 2. Compute the cost of ending work in process inventory and of the units transferred to the next department for April. Materials Labor Overhead Total Cost of ending work in process inventory $ $ $ $ Cost of units completed and transferred out $ $ $ $ 3. Prepare a cost reconciliation for April. (Note: You will not be able to break the cost to be accounted for into the cost of beginning inventory and costs added during the month.) Cost Reconciliation Total cost to be accounted for $ Total costs accounted for as follows: $ Total cost accounted for $