Oregon 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:

Required
1. Calculate the number of tons completed and transferred out during the month.
2. Calculate the number of equivalent units for both materials and conversion for the month of May, assuming that the company uses the weighted-averagemethod.

Transcribed Image Text:

Percent Completed Tons of Salmon Material:s Work-in-process inventory, May 1 Work-in-process inventory, May 31 Started processing during May 1,500 2,500 8,000 Conversion 70% 30 80% 50