as follows:

$\backslash$table$[[$Beginning WIP Inventory,$22,000,$pounds$],[$Started during September,$55,000,$pounds$],[$Completed during September,$70,400,$pounds$]]$

a$.$ What proportion of work needs to be performed on the beginning inventory units to complete them?

b$.$ What are the equivalent units of production for direct material: pounds

c$.$ What are the equivalent units of production for conversion? ounds