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:

Materials Labor Overhead

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

Required:

For January:

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

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

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

Prepare a cost reconciliation report.