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 Direct Salmon Materials Conversion Work-in-process inventory, May 1 1, 820 80% 70% Work-in-Process inventory, May 31 3, 440 50% 30% Started processing during May 9, 450