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 30,000 16,000 Materials 100% 100% Labor and Overhead 54% 80% Work in process inventory, July 1 Work in process inventory, July 31 A total of 490,000 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 both materials and labor and overhead assuming that the company uses the weighted-average method of accounting for units. Labor and Materials Overhead Equivalent units of production