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: Tons of Percent Completed King Salmon Materials Conversion 3,300 86 89 4,600 69 50 9,500 Work-in-process inventory June 1 Work-in-process inventory June 30 Started processing during June Total equivalent units for materials under the FIFO method are calculated to be: 8,536 equivalent units. 11,374 equivalent units. 8,691 equivalent units. 10,301 equivalent units. (0 10,500 equivalent units