Starling Chemical uses a weighted-average process-costing system. The following data relate to May:
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Work in process, May 1:
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25,000 pounds
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Direct material
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70% Complete
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Conversion
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80% complete
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Units stared into production
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80,000 pounds
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Work in process, May 31:
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30,000 pounds
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Direct material
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40% complete
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Conversion
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65% complete
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A. Calculate the number of pounds completed during May.
B. Calculate equivalent units of materials and conversion for May.
C. Does Starling introduce all of its direct materials at the very beginning of production? Why?