Washington State Fisheries, Inc., processes salmon for various distributors. Two departments, processing and packaging, are involved. Data relating to tons of salmon sent to the processing department during May follow:

	Tons of Salmon	Materials	Conversion
Work-in-process inventory, May 1	1,020	80%	70%
Work-in-process inventory, May 31	3,500	50	30
Started processing during May	7,200

1. Calculate the number of tons completed and transferred out during the month.

2. Calculate the number of equivalent units for both materials and conversion for the month of May, assuming that the company uses the weighted-average method.

3. How would your answer in part 2 change if the percentage of completion in ending inventory were as follows: materials 30%, conversion 40%?