Highlands Company uses the weighted$-$average 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:

Tons of Pulp Percent Completed

Materials Labor and Overhead

Work in process, June $181,80085\%23\%$

Work in process, June $3050,90042\%18\%$

Started into production during June $301,300$

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.