Alaskan Fisheries, Inc., processes salmon for various distributors. Two departments are involved Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

		Percent Completed
	Pounds of Salmon	Materials	Labor and Overhead
Work in process inventory, July 1	52,000	100%	65%
Work in process inventory, July 31	38,000	100%	54%

A total of 386,000 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 equivalent units for July for the Cleaning Department assuming that the company uses the FIFO method of accounting for units.