Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,400 units and transferred them to the next department. The cost of beginning inventory and the costs added during January amounted to $753,012 in total. The ending inventory in January consisted of 3,900 units, which were 40% complete with respect to materials and 20% 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	$	14.10	$	4.80	$	8.40

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

	Materials	Labor	Overhead
Equivalent_units_of_production

b. Compute the cost of ending inventory and of the units transferred to the next department for January.

	_Total_
Cost_of_ending_work_in_process_inventory
Cost of units completed and transferred out

c. 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 inventory and costs added during the month.)

Cost Reconciliation	$XXXX
Total Cost to be accounted for:
Costs accounted for as follows:
Costs of units completed and transferred out	?
Cost of ending work in process inventory	?
Total cost accounted for:	?