Alaskan Fisheries, Incorporated, processes salmon for various distributors and uses the FIFO 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 $395,000$ 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.

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