Highlands Company uses the weighted average method in its process costing system. It processes wood pulp for various paper products manufacturers. The data regarding the tons of pulp processed in June are given below:

		percent complete
	ton küspe	Materials		Labor and Overhead
Work in progress, 1 June	81.000	88	%	28	%
Work in progress, 30 June	51.300	49	%	15	%
Production started in June	300.700

Necessary:

1. Calculate the number of tons of pulp completed and transferred in June.

2. Calculate the equivalent units of production for materials, labor and overheads for the month of June.