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:

Pounds of Salmon Materials Labor and Overhead

Work in Process inventory, July 1st 35,000 100% 51%

Work in Process inventory, July 31st 18,000 100% 60%

A total of 490,000 pounds of Salmon were started into processing for July. All materials are added at the beginning of processing in the cleaning department

Required: Compute the equivalent units for July for both materials and labor and overhead assuming that the company uses the weighted-average method of accounting for units.

Materials Labor and Overhead

Equivalent units of production