Alaskan Fisheries, Incorporated, processes salmon for various distributors and uses the FIFO method of process costing. The company has two processing departmentsCleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below: Percent Completed Pounds of Labor and Salmon Materials Overhead Work in process inventory, July 1 52,000 100% 60% Work in process inventory, July 31 35,000 100% 52% A total of 392,000 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. Equivalent units of production