Superior Micro Products uses the weighted$-$average method of process costing. During January, the Assembly Department completed its processing of $26,500$ units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January totaled $$654,397.$ The ending work in process inventory in January consisted of $3,300$ units, which were $50\%$ complete for materials and $30\%$ complete for labor and overhead. The costs per equivalent unit for the month were as follows:

$\backslash$table$[[,$Materials,Labor,Overhead$],[$Cost per equivalent unit,$$12\mathrm{.}70,$$$3\mathrm{.}80,$$$7\mathrm{.}00$