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 Direct Salmon Materials Conversion Workinprocess inventory, May 1 1,900 80% 70% WorkinProoess inventory, May 31 2,040 50% 30% Started processing during May 10,300 Required: 1. Calculate the number of tons completed and transferred out during the month. 2. Calculate the number of equivalent units for both direct materials and conversion for the month of May, assuming that the company uses the weightedaverage method. 3. How would your answer in requirement 2 change ifthe percentage of completion in ending inventory were as follows: direct materials 30%, conversion 40%