Paula Wiebe Inc. uses process costing to account for the costs of its only product, product D. Production takes place in three departments; production, assembly, and packaging.

At the end of the fiscal year, June 30, the following inventory of product D is on hand:

No unused raw materials or packaging materials

Production department: 300 units, 1/3 complete as to raw materials and 1/2 complete as to direct labor

Assembly department: 1,000 units, 2/5 complete as to direct labor

Packaging department: 100 units, 3/4 complete as to packaging materials and 1/4 complete as to direct labor

Shipping for finished goods is: 400 units

Required:

Calculate the following:

1. The number of equivalent units of raw materials in all inventories at June 30

2. The number of equivalent units of the production department's direct labor in all inventories at June 30

3. The number of equivalent units of packaging materials in all inventories at June 30