Highlands Company uses the weighted$-$average method in its process costing system. It processes wood pulp for various manufacturers of paper products. Data relating to tons of pulp processed during June are provided below:

Tons of Pulp Percent Completed

Materials Labor and Overhead

Work in process, June $181,60086\%28\%$

Work in process, June $3051,40043\%19\%$

Started into production during June $300,500$

Required:

$1.$ Compute the number of tons of pulp completed and transferred out during June.

$2.$ Compute the equivalent units of production for materials and for labor and overhead for June.$\backslash$