Washington State Fisheries, Incorporated, 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	Direct Materials	Conversion
Work-in-process inventory, May 1	1,200	80%	70%
Work-in-Process inventory, May 31	3,800	50%	30%
Started processing during May	9,400

Required:

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

	Units completed and transferred out

2. 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

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%?

	Equivalent Units
Direct materials
Conversion