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Superior Micro Products uses the weighted - average method of process costing. During January, the Assembly Department completed its processing of 2 5 , 6

Superior Micro Products uses the weighted-average method of process costing. During January, the 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 totaled $706,840. The ending work in process inventory in January consisted of 3,300 units, which were 70% complete for materials and 50% complete for labor and overhead. The costs per equivalent unit for the month were as follows:
\table[[,Materials,Labor,Overhead],[Cost per equivalent unit,$14.00,$5.20,$6.40
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