Compute the equivalent units of production for materials and for labor and overhead for June.

Highlands Company uses the FIFO method in its process costing system. It processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below: Work in process, June 1 Work in process, June 30 Started into production during June Tons of Pulp 20,000 30,000 190,000 Percent Completed Materials Labor and Overhead 90% 80% 60% 40%