Simon Fishing Co. processes salmon for various distributors. The two departments involved are Cleaning and Packing. The next table summarizes the data related 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.