Highlands Company uses the weighted$-$average method of process costing. 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 $180,20087\%27\%$

Work in process, June $3051,90047\%18\%$

Started into production during June $300,300$

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.