Beckronski Company has the following information available for the month of March: Units Transferred- in Costs Direct Materials Conversion Costs Workminusinminusprocess inventory, March 1 240 $33,600 0 $18,000 *Percent complete 100% 0% 62.5% Transferredminusin during March 400 Completed in March 440 Workminusinminusprocess inventory, March 31 200 *Percent complete 100% 0% 80% Costs added in March $52,000 $13,200 $48,600 The company uses the weightedminusaverage cost method of process costing. What are the equivalent units for March for direct materials?

Direct Material Equivalent Unit Weighted Average Cost Method= 240+ 400- 400= 240

Units Cost for Direct Materials= $52,000 /230= $ 226.086

Explanation:

Beckronski Company

                              Units                    Transferred- in Costs

                                            Direct Mat       Conversion Costs      WIP inventory

March 1                  240         $33,600           0                            $18,000

Percent complete                    100%              0%                         62.5%

Equivalent Units                     240                     -                          150                                            

Transferred in

March                 400                                                                                    

Equivalent Units                          400                    400                   400

Mar 31  WIP inventory,  200

*Percent complete                       100%           0%                         80%      

Equivalent Units                         400                    -                        320

Weighted Average Cost Method = Beg. Inv Equiv. Units + Units Transferred in Less Ending Inventory Equivalent Units

Direct Material Equivalent Unit Weighted Average Cost Method= 240+ 400- 400= 240

Conversion Costs Equivalent Unit Weighted Average Cost Method=

0+ 400-0= 400

Work In Process Equivalent Unit Weighted Average Cost Method=

150+ 400-320= 230

Costs added in March              $52,000            $13,200        $48,600

Units Cost for Direct Materials=  $52,000 /230= $ 226.086

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