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:

Workinprocess inventory, May 1 2,949 8095 7095 WorkinProcess inventory, May 31 3.080 5095 3095 Started processing during May 8,05% Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of tons completed and transferred out during the month. Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Calculate the number of equivalent units for both direct materials and conversion for the month of May, assuming that the company uses the weighted-average method. Equivalent Units Direct materials Conversion Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 How would your answer in requirement 2 change if the percentage of completion in ending inventory were as follows: direct materials 30%, conversion 40%?