Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 25,200 units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $651,720 in total. The ending work in process inventory in January consisted of 3,000 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:

	Materials			Labor			Overhead
Cost per equivalent unit	$	12.60		$	4.10		$	7.70

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

	Materials	Labor	Overhead	Total
Cost of ending work in process inventory

Required 1

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

	Materials	Labor	Overhead	Total
Cost of units completed and transferred out

Prepare a cost reconciliation for January.

Cost Reconciliation
Total cost to be accounted for
Costs accounted for as follows:
Total cost accounted for	$0

Required 3