Kilograms of
Salmon
Percentage Completed*
Work in process, August 1
37,000
20%
Started into processing during August
398,000
Total
435,000
Completed and transferred out
408,000
27,000
50%
Equivalent units of production
Direct materials
Conversion
Total
Work in process, August 31
13,500
13,500
27,000
100%
Equivalent units of production
Direct materials
Conversion
Total