Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 25,400 units and transferred them to the next department. The cost of beginning inventory and the costs added during January amounted to $648,965 in total. The ending inventory in January consisted of 2,500 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: Materials $13.40 Labor $4.10 Overhead $6.60 Cost per equivalent unit Required: 1. Compute the equivalent units of materials, labor, and overhead in the ending inventory for the month Materials Labor Overhead Equivalent units of production 1,150 2. 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 3. 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 Total cost to be accounted for Costs accounted for as follows Total cost accounted for