Hielta Oy, a Finnish company, processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below:

		Percent Completed
	Tons of Pulp	Materials	Labor and Overhead
Work in process, June 1	81,000	83%	21%
Work in process, June 30	50,600	41%	19%
Started into production during June	301,000

Required:

1.	Compute the number of tons of pulp completed and transferred out during June.

Units completed and transferred out

331,400

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

	Materials	Labor and Overhead
Equivalent units of production