EXERCISE $4-12$ Equivalent Units; Assigning Costs; Cost Reconciliation$-$Weighted$-$Average Method LO$4-2,$ LO$4-4,$ LO$4-5$

Superior Micro Products uses the weighted$-$average method of process costing. During January, the Assembly Department completed its processing of $25,000$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January totaled $$599,780.$ The ending work in process inventory in January consisted of $3,000$ units, which were $80\%$ complete for materials and $60\%$ complete for labor and overhead. The costs per equivalent unit for the month were as follows:

$\backslash$table$[[$Cost per equivalent unit $...............,$$$12\mathrm{.}50,$$$3\mathrm{.}20,$$$6\mathrm{.}40$