Alaskan Fisheries, Incorporated, processes salmon for various distributors and uses

the weighted$-$average method of process costing. 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:

A total of $520,000$ 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

labor and overhead in the month of July.