Starling Chemical uses a weighted-average process-costing system. The following data relate to May: 
Required:
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? Explain your answer.
Definitions:
Decision Making
The cognitive process of selecting a course of action from among multiple alternatives, often involving aspects of logic, emotions, and values.
Union Avoidance Strategy
Tactics employed by employers to prevent the formation of unions within their organizations or to minimize union influence.
Autocratic Workplace
A workplace environment where decision-making is concentrated in the hands of a single authority, often without much consultation or input from others.
Human Resource Management
The strategic approach to the effective management of an organization's workers, focusing on policies and systems to maximize employee performance.
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