The Simon Fishing Company processes salmon for various distributors. The two departments involved are cleaning and Packing. The next table summarizes the data zelated to pounds of salmon processed in the Cleaning Department during June:

_________________________________Pounds of Salmon ______ Percent Complete*

Work in Process, June 1 ............................... 40,000 ............................ 50%

Started into processing during June ................ 500,000 ............................. -

Work in Process, June 30 ............................. 30,000 ............................ 75%

*Labor and overhead only

All materials are added at the beginning of the process in the Cleaning Department.

Required

Prepare a reconciliation of units and a computation of equivalent units for June for the Cleaning Department.