In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The

company's direct labor and overhead are considered to be continuously at the same degree of completion. September

production information is as follows:

As of September $1,$ the beginning WIP Inventory was $30$ percent complete as to labor and overhead. On September $30,$ the

ending WIP Inventory was $80$ percent complete as to conversion.

a$.$ Determine the total number of pounds to account for if Trevano uses the weighted average process costing method.

pounds

b$.$ Determine the equivalent units of production for direct material.

pounds

c$.$ Determine the equivalent units of production for direct labor and overhead.

pounds