Starling Chemical uses a weighted average process-costing system. The following data relate to May:

Work in Process May 1-25,000 POunds

Direct Material-70% Complete

Conversion-80% Complete

Units started in production-80,000 pounds

Work in process, May 31st-30,000 pounds

Direct Material 40% Complete

Conversion- 65% Complete

A. Calculate the number of pounds completed during may.

B. Calculate equivalent units of material and conversion for May.

C. Does Starling introduce all of its direct materials at the very beginning of production? Explain.