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	81,200	82%	26%
Work in process, June 30	51,100	45%	10%
Started into production during June	301,000

Required:

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

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

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