National Chemical Limited Uses a Weighted-Average Process-Costing System Required:
A

National Chemical Limited uses a weighted-average process-costing system. The following data relate to October: $\begin{array} { l l } \text { Work in process, October 1: } & 30,000 \text { pounds } \\\text { Direct material } & 60 \% \text { complete } \\\text { Conversion } & 90 \% \text { complete } \\\text { Units started into production } & 90,000 \text { pounds } \\\text { Work in process, October 31: } & 40,000 \text { pounds } \\\text { Direct material } & 50 \% \text { complete } \\\text { Conversion } & 40 \% \text { complete }\end{array}$ Required:
A. Calculate the number of pounds completed during October.
B. Calculate equivalent units of materials and conversion for October.
C. Does National Chemical Limited introduce all of its direct materials at the very beginning of production? Explain your answer.