Superior Micro Products uses the weighted$-$average method in its process costing system. During January, the Delta Assembly Department completed its processing of $25,900$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $$681,440$ in total. The ending work in process inventory in January consisted of $2,500$ units, which were $60\%$ 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 $ $12\mathrm{.}50$ $ $4\mathrm{.}60$ $ $8\mathrm{.}00$

Required:

$1.$ Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month.

$2.$ Compute the cost of ending work in process inventory for materials, labor, overhead, and in total for January.

$3.$ Compute the cost of the units transferred to the next department for materials, labor, overhead, and in total for January.

$4.$ 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.$)$