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 Percent Completed

Materials Labor and Overhead

Work in process inventory, July $126,000100\%59\%$

Work in process inventory, July $3120,000100\%70\%$

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.