Superior Micro Products uses the weighted-average method in its process costing system. During January, the Delta Assembly Department completed its processing of 26,100 units and transferred them to the next department. The cost of beginning work in process inventory and the costs added during January amounted to $720,752 in total. The ending work in process inventory in January consisted of 2,600 units, which were 80% complete with respect to materials and 60% 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 $ 13.70 $4.70 $ 7.40
Required:
1. Compute the equivalent units of materials, labor, and overhead in the ending work in process inventory for the month.
2. Compute the cost of ending work in process inventory for materials, labor, overhead, and in total for January.
3. Compute the cost of the units transferred to the next department for materials, labor, overhead, and in total for January.
4. Prepare a cost reconciliation for January. (Note: You will not be able to break the cost to be accounted for into the cost of beginning work in process inventory and costs added during the month.)

Equivalent units of materials, labor, and overhead

Materials

Units in Ending Work in Progress (2,600 × 80%) = 2,080

Labor

Units in Ending Work in Progress (2,600 × 60%) = 1,560

Overhead

Units in Ending Work in Progress (2,600 × 60%) = 1,560

Cost of ending work in process inventory for materials, labor, overhead

Materials

Cost = Equivalent units × unit cost

        = 2,080 × $ 13.70

        = $28,496

Labor

Cost = Equivalent units × unit cost

        = 1,560 × $4.70

        = $7,332

Overheads

Cost = Equivalent units × unit cost

        = 1,560 × $ 7.40

        = $11,544

Cost of the units transferred to the next department

Materials = $28,496

Labour = $7,332

Overheads = $11,544

Total = $47,372

Cost reconciliation for January

INPUTS

Beginning Cost + Cost Added                             $720,752

Total                                                                       $720,752

OUTPUT

Ending Work in Process                                         $47,372

Completed and Transferred ( 26,100 × 25.80)  $673,380

Total                                                                      $720,752

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