Exercise $5-12($Algo$)$ Equivalent Units; Assigning Costs; Cost Reconciliation$-$Weighted$-$Average Method $[$LO$5-2,$ LO$5-4,$ LO$5-5]$

Superior Micro Products uses the weighted$-$average method in its process costing system. During January, the Delta Assembly Department completed its processing of $26,800$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $$710,028$ in total. The ending work in process inventory in January consisted of $2,700$ units, which were $60\%$ complete with respect to materials and $40\%$ complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows:

$\backslash$table$[[,$Materials,Labor,Overhead$],[$Cost per equivalent unit,$$13\mathrm{.}80,$$$4\mathrm{.}30,$$$7\mathrm{.}10$