Superior Micro Products uses the weighted average cost method in its process costing system. During January, the delta assembly department completed its processing of 25,000 units and transferred them to the next department. The cost of beginning inventory and the costs added during January amounted to $599,780 in total. The ending inventory in January consisted of 3,000 units, which were 80% complete with respect to materials and 60% complete with respect to labour and overhead. The costs per equivalent unit for the month were as follows: Materials $12.50 Labour $3.20 Overhead $6.40 Cost per equivalent unit Required: 1. Compute the total cost per equivalent unit for the month. (Round your answer to 2 decimal places.) Total cost $47,280.00 per equivalent unit 2. Compute the equivalent units of materials, labour, and overhead in the ending inventory for the month. Materials Labour Overhead Equivalent units of production 2,400 1,800 1,800 3. Prepare the cost reconciliation portion of the department's production report for January Total Cost Materials Labour Over-head Cost accounted for as follows: (Equivalent units) Transferred to the next department S 522,500 3,000 3,000 3,000 Work in process, ending: Materials 312.500 2.400 Labour 80,000 1,800 160,000 1,800 Overhead Total work in process 552,500 $1,075,000 Total cost