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Beckronski Company Has the Following Information Available for the Month

question 19

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Beckronski Company has the following information available for the month of March:
 Units  Transterred-  Direct  Conversion  in Costs  Materials  Costs  Work-in-process inventory, March 1240$33,6000$18,000 Percent complete 100%0%62.5%\begin{array}{lccll} &&\text { Units }&\text { Transterred- }&\text { Direct }\\&\text { Conversion }& \text { in Costs } & \text { Materials } & \text { Costs } \\\text { Work-in-process inventory, March } 1&240 & \$ 33,600 & 0 & \$ 18,000 \\*\text { Percent complete }&& 100 \% & 0 \% & 62.5 \%\end{array}
 Transferred-in during March 400 Completed in March 440 Work-in-process inventory, March 31 200 *Percent complete 100%0%80%\begin{array}{ll}\text { Transferred-in during March } & 400 \\\text { Completed in March } & 440 \\\text { Work-in-process inventory, March 31 } & 200\\\text { *Percent complete }&&100\%&0\%&80\%\end{array}
Costs added in March $52,000$13,200$48,600\begin{array} { l } \text {Costs added in March }&\$52,000&\$13,200&\$48,600 \\\end{array}

The company uses the weighted-average cost method of process costing.What are the equivalent units for March for direct materials?

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Definitions:

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Referring to the part of a plant or structure that is visible or exists above the surface of the soil or ground.

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A term referring to plants that rely on wind to disperse their pollen to other flowers for fertilization.

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