Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 25,800 units and transferred them to the next department. The cost of beginning inventory and the costs added during January amounted to $659,376 in total. The ending inventory in January consisted of 2,400 units, which were 60% omplete with respect materials and 40% complete with respect to labor and overhead. The costs per equivalent unit for the month were as follows: Labor $ 4.00 Cost per equivalent unit $13.40 $ 7.00 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. Compute the cost of ending inventory and of the units transferred to the next department for January. Total Cost of ending work in process inventory Cost of units completed and transferred out