Refer to the data for Gulf Fisheries, Inc., in Exercise 4-14.

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

Data From Exercise 4-14:

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.

Required:
Compute the equivalent units for May for the Cleaning Department, assuming that the company uses the weighted-average method of accounting for units.