Hielta Oy, a Finnish company, processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below:
|
Percent Completed
|
|
Tons of Pulp |
Materials |
Labor and Overhead |
Work in process, June 1 |
80,100 |
86% |
22% |
Work in process, June 30 |
51,900 |
43% |
17% |
Started into production during June |
300,400 |
|
|