Subject is Cost Accounting about Process Costing: Answer items $15,16,18,$ and $19$ and provide comprehensive computations$/$solutions for each.

$15.($WA EUP$)$ In manufacturing its products, Trevano Corp. adds all direct material at the beginning of the production process. The company's direct labor and overhead are considered to be continuously at the same degree of completion. September production information is as follows:

As of September $1,$ the beginning WIP Inventory was $45$ percent complete as to labor and overhead. On September $30,$ the ending WIP Inventory was $65$ 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.

$16.($WA EUP$)$ O'Malley Corp. uses a weighted average process costing system. Material is added at the beginning of the production process and overhead is applied on the basis of direct labor. O'Malley's records indicate that $70,000$ units were in process at the beginning of May $2010$; these units were $35$ percent complete as to conversion. In May, the company started $445,300$ and completed $427,500$ units. May's ending inventory was $30$ percent complete as to conversion.

a$.$ What are the equivalent units of production for direct material?

b$.$ What are the equivalent units of production for conversion?

$18.($FIFO EUP$)$ Assume that Trevano Corp. in Exercise $15$ uses the FIFO method of process costing.

a$.$ What proportion of work needs to be performed on the beginning inventory units to complete them?

b$.$ What are the equivalent units of production for direct material?

c$.$ What are the equivalent units of production for conversion?

$19.($FIFO EUP$)$ Assume that O'Malley Corp. in Exercise $16$ uses the FIFO method of process costing.

a$.$ What are the equivalent units of production for direct material?

b$.$ What are the equivalent units of production for conversion?