Refer to the data for Gulf Fisheries Inc in Exercise
Refer to the data for Gulf Fisheries, Inc., in Exercise 4–12.
In Exercise 4–12, Gulf Fisheries, Inc., processes tuna for various distributors. Two departments are involved Cleaning and Packing. Data relating to pounds of tuna processed in the Cleaning Department during May are given below:

A total of 480,000 pounds of tuna were started into processing during May. All materials are added at the beginning of processing in the Cleaning Department.

Compute the equivalent units for May for the Cleaning Department, assuming that the company uses the FIFO method of accounting forunits.
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