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:

		Percent Completed
	Tons of Pulp	Materials		Labor and Overhead
Work in process, June 1	81,100	86	%	20	%
Work in process, June 30	51,900	42	%	12	%
Started into production during June	301,200

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.