Clopack Company manufactures one product that goes through one processing department called Mixing. All raw materials are introduced at the start of work in the Mixing Department. The company uses the weighted average cost method to account for units and costs. Its work-in-process T-account for the Mixing Department for June follows (all forthcoming questions pertain to June): June 1 balance Materials Direct labour Overhead June 30 balance Work in Process-Mixing Department 28,000 Completed and transferred to Finished Goods 120,000 79,500 97,000 ? The June 1 work-in-process inventory consisted of 5,000 pounds with $16,000 in materials cost and $12,000 in conversion cost. The June 1 work-in-process inventory was 100% complete with respect to materials and 50% complete with respect to conversion. During June, 37,500 pounds were started into production. The June 30 work-in- process inventory consisted of 8,000 pounds that were 100% complete with respect to materials and 40% complete with respect to conversion. Required: Compute the equivalent units of production for materials. Equivalent units of production for materials