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 Labor and Materials Overhead 86% 86% 69 % 43% Tons of Pulp 20,200 29,600 191,800 Work in process, June 1 Work in process, June 30 Started into production during June 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