Alaskan Fisheries, Inc., processes salmon for various distributors. Two departments are involvedCleaning 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, July 1 32,000 100% 51% Work in process, July 31 19,000 100% 70% A total of 530,000 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