Alaskan Fisheries, Inc., processes salmon for various distributors and it uses the weighted-average method in its process costing system. The company has two processing departments—Cleaning and Packing. Data relating to pounds of salmon processed in the Cleaning Department during July are presented below: USE FIFO Method

		Percent Completed
	Pounds of Salmon	Materials		Labor and Overhead
Work in process inventory, July 1	46,000	100	%	65	%
Work in process inventory, July 31	33,000	100	%	49	%

A total of 389,000 pounds of salmon were started into processing during July. All materials are added at the beginning of processing in the Cleaning Department.

Required:

Compute the Cleaning Department's equivalent units of production for materials and for labor and overhead for July. USING THE FIFO METHOD