1) The document discusses material balances for multiple unit processes without chemical reactions. It covers concepts like system boundaries, open and closed systems, accumulation, steady state, and solving material balance problems. 2) Steps for solving material balance problems include drawing the system, specifying inputs/outputs, obtaining data, choosing a basis, writing equations, and solving for unknowns. 3) An example problem is provided and solved step-by-step to find unknown stream flows in a three unit process based on inlet/outlet compositions.