Alaskan Fisheries, Incorporated, processes salmon for various distributors and it uses the weighted-average method in its process costing system. The company has two processing departmentsCleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below:

	Pounds of Salmon	Percent Completed
		Materials	Labor and Overhead
Work in process inventory, July 1	27,000	100%	56%
Work in process inventory, July 31	25,000	100%	80%

A total of 480,000 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 equivalent units of production for materials and for labor and overhead in the month of July.