EXERCISE 4-12 Equivalent Units; Assigning Costs; Cost Reconciliation-Weighted-Average Method L04-2, L04-4, LO4-5 Superior Micro Products uses the weighted-average method in its p January, the Delta Assembly Department completed its processing of 25,000 units and tranerred them to the next department. The cost of beginning work in process inventory and the costs during January amounted to $599,780 in total. The endin rocess costing system. During added g work in process inventory in January