The Western Fisheries, Inc. processes tuna for various distributors. Two departments are involved, processing and packaging. Data relating to tons of tuna sent to the processing department during May 2006 are

Percent Completed

Tons of Tuna Materials Conversion

Work in process, May 1 1,500 80% 70%

Work in process, May 31 2,300 50% 30%

Started processing during May 6,500

1. The number of tons completed and transferred out during the month are?

2. Assuming the company uses the weighted -average method, what are the equivalent units for materials?

3. Assuming the company uses the weighted -average method, what are the equivalent units for conversion?