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 transferredthem to the next department. The cost of beginning inventory and the cests added during January amounted to $$599,780$ in total. The ending inventory in January consisted of $3,000$ units, whichwere $80\%$ compiete with respect to materiais and $60\%$ complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:

Cost per equivalent unit.

Materiais

$..$ $$12\mathrm{.}50$

Labor

$$3\mathrm{.}20$

Overhead

$$6\mathrm{.}40$

Required:

$$Compute the total cost per equivalent units per month.

$$Compute the equivalent units of materials, labor, and overhead in the ending inventory for themonth.

$$Prepare a cost reconciliation portion of the department's production report for January.