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	20,000	90%	80%
Work in process, June 30	30,000	60%	40%
Started into production during June	190,000

Requirement 1:

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

Requirement 2:

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

Can you help me with breaking this down so it makes since.