PROBLEM $6-18$

Equivalent Units; Assigning Costs; Cost Reconciliation$-$Weighted$-$Average Method $[$ LO$2,$ LO LO $,$ LO$4,$ LO$5]$

Superior Micro Products uses the weighted$-$average method in its process costing system. During January, the Delta Assembly Department completed its processing of $25,000$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $$599,780$ in total. The ending work in process inventory in January consisted of $3,000$ units, which were $80\%$ complete with respect to materials and $60\%$ complete with respect to labour and overhead. The costs per equivalent unit for the month were as follows:

$\backslash$table$[[,$Materials,Labour,Overhead$],[$Cost per equivalent unit,$$12\mathrm{.}50,$$$3\mathrm{.}20,$$$6\mathrm{.}40$