2.The Alabama Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below.

Percentage Completed

Units MaterialsConversion

Work in process, June 175,000 65% 45%

Work in process, Jun 30 72,500 75% 70%

The department started 237,500 units into production during the month and transferred 240,000 completed units to the next department.

Required:Compute the equivalent units of production for the first department for June, assuming that the company uses the weighted-average method of accounting for units and costs.