Superior Micro Products uses a weighted-average process costing system. In January, their Delta Assembly Department completed 25,200 units and transferred them to the next department. The total costs for beginning work in process inventory and costs added during January were $688,068. The ending work in process inventory was 3,100 units, which were 70% complete for materials and 50% complete for labor and overhead. The costs per equivalent unit for materials, labor, and overhead in January are provided.

1. Superior Micro Products uses the weighted-average method in its process costing system. During
January, the Delta Assembly Department completed its processing of 25,200 units and
transferred them to the next department. The cost of beginning work in process inventory and the
costs added during January amounted to $688 , 068 in total. The ending work in process
inventory in January consisted of 3,100 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: 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.) Complete this question by entering your answers in the tabs below. Compute
the equivalent units of materials, labor, and overhead in the ending work in process inventory for
the month.