Kitty Inc. processes fish for various cat food distributors. Two departments are involved Department 1 and Department 2. Data relating to kilograms of Cat Food processed in Department 1 during July are presented below:

	Kg. of Cat Food	Percentage Completed
WIP, May 1st	20,000	30%
Started into process during May	380,000	-
WIP, May 31st	25,000	60%

All materials are added at the beginning of processing in Department 1. Labour and overhead (conversion) costs are incurred uniformly throughout processing.

Required:

1. Prepare quantity schedules and a computation of equivalent units for July for Department 1 according to the weighted average cost method of accounting for units.