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:

$\backslash$table$[[,,$Percent Completed$],[,$Tons of$,$Direct,$],[$Work$-$in$-$process inventory, May $1,$Salmon,Materials,Conversion$],[$Work$-$in$-$Process inventory, May $31,2,360,80\%,70\%$