Alaskan Fisheries, Incorporated, processes salmon for various distributors and it uses the FIFO 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: Work in process inventory, July 1 Work in process inventory, July 31 Pounds of Salmon Percent Completed Labor and 20,000 100% 25,000 100% Materials Overhead 30% 60 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 Cleaning Department's equivalent units of production for materials and for labor and overhead for July. Answer is complete but not entirely correct. Equivalent units of production Materials 400,000 Labor and Overhead 390,000