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:

Percent Completed

Tons of Salmon Materials Conversion

Work in Process inventory May 1 1,880 80% 70%

Work in process inventory May 31 3,860 5030

Started processing during May11,300

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

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

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

Please show your work, I will need to know how to work this type of problem. Thanks