Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 25,400 units and transferred them to the next department. The cost of beginning inventory and the costs added during January amounted to $716,080 in total. The ending inventory in January consisted of 2,600 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	$	14.40	$	4.50	$	7.90

Required: 1. Compute the equivalent units of materials, labor, and overhead in the ending inventory for the month. Materials Labor Overhead Equivalent units of production 2 Compude the cost of ending inventory and of he units translerred to the next department for January, 2. Compute the cost of ending inven Total Cost of ending work in process inventory Cost of units completed and transferred out