Gulf Fisheries, Inc. processes tuna for various distributors. Two departments are involved--- Cleaning and Packing. Data relating to kilograms of tuna processed in the Cleaning Department during May are given below.

	Kilograms of Tuna	Percentage Completed ( Labour and Overhead only)
WIP May 1	15000	55%
WIP May 31	10000	90%

A total of 240,000 kilograms of tuna were started into processing during May. All materials are added at the beginning of processing in the Cleaning Department.

* Compute the equivalent units for May for the Cleaning Department, assuming that the company uses the weighted-average method of accounting for units.