In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The companys direct labor and overhead are considered to be continuously at the same degree of completion. September production information is as follows:

Beginning WIP Inventory	14,000	pounds
Started during September	35,000	pounds
Completed during September	44,800	pounds

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. ? b. Determine the equivalent units of production for direct material. ? c. Determine the equivalent units of production for direct labor and overhead. ?