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 2013 are provided below: Tons o Percent Completed Materials King Salmon 1,350 2,490 6,910 Conversion Work-in-process inventory June 1 Work-in-process inventory June 31 Started processing during June 81 54 73 36 Total equivalent units for materials under the FIFO method are calculated to be: 7,115 6,021 5,681 6,129 5,573