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:

		Percent Completed
	Tons of Pulp	Materials		Labor and Overhead
Work in process, June 1	82,000	82	%	24	%
Work in process, June 30	51,400	42	%	16	%
Started into production during June	301,900

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

Tons completed and transferred out

Compute the equivalent units of production for materials and for labor and overhead for June.

	Materials	Labor and Overhead
Equivalent units of production