Pacific Fisheries, Inc. processes salmon for various distributors. Two departments are involved-processing and packaging. Data relating to kilograms of salmon in processing during August are presented below:

52:15

	Kilograms of Salmon	Percentage Completed*
Work in process, August 1	37,000	20%
Started into processing during August	398,000
Work in process, August 31	27,000	50%
*Labour and overhead only.

All materials are added at the beginning of manufacturing in the processing department. Labour and overhead (conversion) costs are incurred uniformly throughout processing

Required:

Prepare quantity schedules and a computation of equivalent units for August for the processing department using the FIFO method.

	Quantity Schedule
Kilograms to be accounted for:
Total kilograms

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