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 $181,30085\%21\%$

Work in process, June $3051,50050\%14\%$

Started into production during June $300,200$

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.