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Superior Micro Products uses the weighted - average method in its process costing system. During January, the Delta Assembly Department completed its processing of 2

Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,100 units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $694,012 in total. The ending work in process inventory in January consisted of 2,200 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:
\table[[,Materials,Labor,Overhead],[Cost per equivalent unit,$13.30,$3.70,$8.30
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