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. A total of 380,000 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.