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

Superior Micro Products uses the welghted$-$average method in its process costing system. During January, the Delta Assembly Department completed its processing of $25,800$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $$690,420$ in total. The ending work in process inventory in January consisted of $3,400$ 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:

Cost per equivalent unit

Materials

Labor

overheat

$312\mathrm{.}84$

$(4.).4\mathrm{.}2$

Requlred:

Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month.

Compute the cost of ending work in process inventory for materlals; labor, overhead, and in total for January.

Compute the cost of the units transferred to the next department for materlals, labor, overhead, and in total for January.

Prepare a cost reconciliation for January $($Noter 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 monthy$)$

Answer is complete but not entirely correct.

Complete this question by entering your answers in the tabs below.

Required $1$

Required $2$

Required $3$

Required $4$

Compute the cost of the units transferred to the next department for materials, labor, overhead, and in total for January.

$\backslash$table$[[$Cost of units completed and transferred out,Materials,Labor,Overhead,Total$]]$

Requirad $4>$

For answer $1.$ I have materials: $2040,$ labor: $1360,$ Overhead: $1360.$

For answer $2.$

Materials: $26,112$

Labor: $6,528$

Overhead: $10,200$

Total: $42,840$

For answer $3$: everything is wrong.

For answer $4$:

total cost accounted for: $690,420($correct$)$

Costs accounted for as follows:

Cost of ending work in progress inventory: $42,840.$

Cost of units completed and transfered out: $562,240($answer is wrong$)??$ Help me correct this