Alaskan Fisheries, Inc., processes salmon for varlous distributors and it uses the weighted-average method in its process costing system. The company has two processing departments-Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below: Percent Completed Labor and Pounds of Salmon Materials Overhead Work in process inventory, July 1 Work in process inventory, July 31 34,000 19,000 100% 57 8 70% 100 A total of 500,000 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 Cleaning Department's equlvalent units of production for materials and for labor and overhead in the month of July. Labor and Overhead Materials Equivalent units of production 9 of 17 Ne>