Societe Clemeau, a company located in Lyons, France, manufactures cement for the construction industry. Data relating to the kilograms of cement processed through the Mixing Department, the first department in the production process, are provided below for May:

Percent Completed

Kilograms of Cement

Materials

Conversion

Work in process, May 1

80,300

89%

30%

Work in process, May 31

50,200

48%

17%

Started into production during May

300,700

Required:

1.	Compute the number of kilograms of cement completed and transferred out of the Mixing Department during May.

Completed and transferred out during the month

2.	Compute the equivalent units of production for materials and for conversion for May.

	Materials	Conversion
Equivalent units of production