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Washington State Fisheries, Inc., processes salmon for various distributors. Two departments, processing and packaging, are iWashington State Fisheries, Inc., processes salmon for various distributors. Two departments, processing and packaging, are i

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Answer #1

Solution 1:

Number of tons completed and transferred out = Beginning Units + started units - Ending units

= 1840 + 9600 - 2560 = 8,880 Tons

Solution 2:

Equivalent units of production (EUP) - Weighted Average method
Units % Material EUP-Material % Conversion EUP- Conversion
Units Completed and transferred out 8880 100% 8880 100% 8880
units of Ending work in process 2560 50% 1280 30% 768
Equivalent units of production 10160 9648

Solution 3:

Equivalent units of production (EUP) - Weighted Average method
Units % Material EUP-Material % Conversion EUP- Conversion
Units Completed and transferred out 8880 100% 8880 100% 8880
units of Ending work in process 2560 30% 768 40% 1024
Equivalent units of production 9648 9904
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