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:

		Percent Completed
	Tons of Pulp	Materials		Labor and Overhead
Work in process, June 1	21,500	82	%	80	%
Work in process, June 30	30,000	64	%	46	%
Started into production during June	191,300

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.