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 method of process costing. Its Work in Process T$-$account for the Mixing Department for June follows $($all forthcoming questions pertain to June$)$:

Work in Process$$Mixing Department

Debit Credit

June $1$ balance $36,000$ Completed and transferred to Finished Goods $?$

Materials $122,440$

Direct labor $81,500$

Overhead $99,000$

June $30$ balance $?$

The June $1$ work in process inventory consisted of $5,200$ units with $$19,130$ in materials cost and $$16,870$ in conversion cost. The June $1$ work in process inventory was $100\%$ complete with respect to materials and $60\%$ complete with respect to conversion. During June, $37,700$ units were started into production. The June $30$ work in process inventory consisted of $8,400$ units that were $100\%$ complete with respect to materials and $50\%$ complete with respect to conversion.

$4.$ Compute the equivalent units of production for materials.