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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 stared into production
80,000 pounds
Work in process, May 31:
30,000 pounds
40% complete
65% complete
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?
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