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 1	80,600	84%	21%
Work in process, June 30	50,400	47%	17%
Started into production during June	301,400

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.