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 departments-Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below: Pounds of Salmon Work in process inventory, July 1 Work in process inventory, July 31 27,000 22,000 Percent Completed Materials 100% 100% Labor and Overhead 51% 60% A total of 460,000 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. Equivalent units of production Materials Labor and Overhead