Alaskan Fisheries, Inc., processes salmon for various distributors and it uses the FIFO method in its process costing system. 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: Percent Completed Labor and Materials Overhead 100% 55% 100% 46% Pounds of Salmon 48,000 36,000 Work in process inventory, July 1 Work in process inventory, July 31 A total of 391,000 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 Equivalent units of production