Superior Micro Products uses the weighted$-$average method in its process costing system. During January, the Delta Assembly

Department completed its processing of $25,600$ units and transferred them to the next department. The cost of beginning work in

process inventory and the costs added during January amounted to $$630,684$ in total. The ending work in process inventory in

January consisted of $2,600$ units, which were $70\%$ complete with respect to materials and $50\%$ complete with respect to labor and

overhead. The costs per equivalent unit for the month were as follows:

Required:

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

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

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

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.$)$