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Superior Micro Products uses the welghtedaverage method in ns process costlnq system. Dunng January. the Delta Assembly Department completed ns mocesslng ot 25700 and transferred tnem to the next department The cost or beglnnmg n process Inventory and 'he COMS added during January amounted to $685.59' In The end'ng work 'n process Inventory 'n January constsled o' 3.900 unns. wrych were complete with resDect to matenols ond complete With (espeCt to labor and ovetheoe costs per equtvalent unn for the month were as equivalent unit s lane s Required: Comoute the eauvalent unttS Of matertat%. Lobo'. and overhead In the endlng work 'n ptocess 'nventoy for the month, 2 Compute the cost or endlng work 'n plocess Inventory for materlats. labor. ovetheod. ond 'n lot Jonuory Compute the cost ot the unus transferred to lhe nevt aeanment motetta's. labor. overhead. and In 'or January Prepare a cost reconcillntlon for Jonuory 'Note You not be able to break cost to be accounted 'rito tho cost or beginning work In Inventory and costs added dunng me month) Required I "ts of materials, yvehead the endno wok process inventory for the month'