The Alabama Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during June is given below.

		Percentage Completed
	Units	Materials	Conversion
Work in process, June 1	75,000	65%	45%
Work in process, Jun 30	72,500	75%	70%

The department started 237,500 units into production during the month and transferred 240,000 completed units to the next department.

Required: Compute the equivalent units of production for the first department for June, assuming that the company uses the weighted-average method of accounting for units and costs.