Alaskan Fisheries, Inc. processes salmon for various distributors. Two departments are involved: Department 1 and Department 2. Data relating to pounds of salmon processed in department 1 during July are presented below: Work in process, July 1 33,000 pounds at 40% complete* Started into processing in July 445,000 pounds Work in process, July 31 38,000 pounds at 70% complete* *Percentage completion refers to labour and overhead only. All materials are added at the beginning of processing in department 1. Labour and overhead (conversion) costs are incurred uniformly throughout processing. Assuming weighted-average, how many equivalent units were completed and transferred out during July? A) 458,200 pounds B) 431,600 pounds C) 440,000 pounds D) 451,400 pounds E) 450,000 pounds