Answer:
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 
<u>Percent complete                    100%               0%                          62.5%</u>
Equivalent Units                     240                     -                          150                                             
Transferred in 
<u> March                 400                                                                                    </u>
Equivalent Units                          400                    400                   400
Mar 31  WIP inventory,  200 
<u>*Percent complete                       100%           0%                          80%       </u>
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