7 9 Alaskan Fisheries, Incorporated, processes salmon for various distributors and uses the FIFO method of process costing. The company has two processing departments-Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below: points eBook Percent Completed Pounds of Salmon Work in process inventory, July 1 Work in process inventory, July 31 52,000 33,000 Materials 100% 100% Labor and Overhead 65% 52% A total of 389,000 pounds of salmon were started into processing during July. All materials are added at the beginning of processing in the Cleaning Department. Required: Compute the Cleaning Department's equivalent units of production for materials and for labor and overhead for July. Materials Labor and Overhead