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 20,000 90% 80% Work in process, June 30 30,000 60% 40% Started into production during June 190,000

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.