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 salmondirect materialsconversion work-in-process inventory, may 11,08080p work-in-process inventory, may 313,620500 started processing during may10,250 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 weighted-average method. 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?
A) 1) 11,080 tons; 2) Direct materials: 11,080 tons, Conversion: 11,620 tons; 3) No change
B) 1) 11,080 tons; 2) Direct materials: 11,080 tons, Conversion: 10,000 tons; 3) Increase in direct materials
C) 1) 10,250 tons; 2) Direct materials: 10,250 tons, Conversion: 11,080 tons; 3) Increase in conversion
D) 1) 10,250 tons; 2) Direct materials: 10,250 tons, Conversion: 10,620 tons; 3) Decrease in conversion