The Colorado Company manufactures a product which goes via three processing departments. Information relating to activity in the first department throughout June is shown below.
Units Materials Conversion
Work in process, June 1 80,000 65% 45%
Work in process, Jun 30 65,000 75% 65%
The department started 325,000 units to production throughout the month and transferred 340,000 completed units to the next department.
find out the equivalent units of production for the first department for June, supposing that the company utilizes the weighted-average method of accounting for units and costs.