#14 East Bay Fisheries Inc. processes king salmon for various distributors. Two departments are involved - processing and packaging. Data relating to tons of king salmon processed in the processing department during June 2019 are provided below: Work-in-process inventory - June 1 Work-in-process inventory - June 30 Started processing during June Percent Completed Tons of King Salmon Materials Conversion 1,500 80 90 2,800 60 40 7,800 Total equivalent units for conversion under the weighted-average method are calculated be: