Washington State 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: Percent Completed Tons of Salmon Materials Conversion Work-in-process inventory, May 1 1,000 80% 70% Work-in-process inventory, May 31 2,000 50 30 Started processing during May 7,000 Required: 1. Calculate the number of tons completed and transferred out during the month.

1. 6,000 tons

2. Direct Material 7,000

Conversion cost 6,300

3. Direct Material 6,300

Conversion cost 6,400

Explanation:

1. Calculation for the number of tons completed and transferred out during the month.

Using this formula

Units completed and transferred out= Opening WIP + Started processing - Closing WIP

Let plug in the formula

Units completed and transferred out= 1000 + 7000 - 2000

Units completed and transferred out= 6,000 tons

Therefore the number of tons completed and transferred out during the month is 6,000 tons

2. Calculation 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.

Calculation of Equivalent units

ParticularMaterialconversion cost

%units%units

Units transferred out

100%6,000100% 6000

Finished goods WIP

50% 100030% 300

(50%*2,000=1,000) (30%*1,000=300)

Equivalent units 7,000 6,300

Therefore the number of equivalent units for direct materials is 7,000 and conversion is 6,300

3. Calculation for How would your answer in requirement 2 change if the percentage of completion in ending inventory were as follows: direct materials 30%, conversion 40%

First step is to calculate the New material in finished goods and Conversion cost

New material in finished goods = 1,000*30%

New material in finished goods= 300

Conversion cost = 1,000*40%

Conversion cost = 400

Now let calculate the new equivalent units

Direct Material =6,000+300

Direct Material= 6,300

Conversion cost = 6,000+ 400

Conversion cost = 6,400

Therefore How would your answer in requirement 2 change if the percentage of completion in ending inventory is both 30% and 40% is that Direct Material will be 6,300 and Conversion cost will be 6,400.

sound is invisible, but sometimes we can feel it. when a kettle-drum is thumped with a stick that time the tight drum skin moving up and down very quickly for some time and then it pumped sound waves into the air. loudspeakers also work in a similar manner.

components of a speaker:

electromagnet

in order to translate an electrical signal into an audible sound, an electromagnet is used in looudspeakers

  suspension

suspension is used to   center the voice coil in the gap of the magnet and it exerts a restoring force to keep it there. suspension is used to limits the maximum mechanical excursion of the diaphragm and voice coil.

voice coil

voice coil is a coil of wire which is attached to the apex of a loudspeaker cone. it provides the motive force to the cone by the reaction of a magnetic field to the current passing through it.

cone

in a   loudspeaker, a   thin, semi-rigid membrane attached to the voice coil, which moves in a magnetic gap due to which it vibrates   and produced sound. it is known as diaphragm and it can also be called a cone, though not all speaker diaphragms are cone-shaped.

surround

surround is also known as front suspension. surround is used to join the cone to the chassis. together with the suspension it controls the cone excursion, and it is also used to   determine how energy which is   travelling through the cone is absorbed, and how the speaker limits when it reaches the ends of its travel.

dustcap

dustcap is used to protect the voice coil from dust and dirt. it is a part of the cone.

how speaker work

the outer part of the cone is fastened to the outer part of the loudspeaker's circular metal rim. the inner part is fixed to   voice coil that sits just in front of a permanent magnet . when loudspeaker is hooked up to a stereo, electrical signals feed through the speaker cables into the coil. it will convert the coil into an electromagnet magnet . when electricity flows back and forth in the cables, the electromagnet either repels or attract the permanent magnet. this moves the coil back and forth, and it pull and push the loudspeaker cone. like a drum skin vibrating back and forth, the moving cone pumps sounds out into the air.in this way loudspeakers works.

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