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 2,800 98 4,100 9,000 Work-in-process inventory - June 1 Work-in-process inventory - June 30 Started processing during June 79 46 62 Total equivalent units for materials under the weighted-average method are calculated to be 2 Multiple Choice 9,733 equivalent units. 7,602 equivalent units. 7,762 equivalent units 10,242 equivalent units. 9,586 equivalent units. 3 Landry Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $19,700. Work in Process Inventory Beginning balance 12/1: 360 Completed 1,020 units and transferred them $200,126 units, 10% completed Direct materials Direct labor Overhead Property taxes $23,000 to finished goods inventory 71,000 47,000 13,000 44,000 28,000 11,000 Depreciation Utilities Indirect labor Ending balance 12/31: 390 units, 20% completed $36,874 Cost per equivalent unit for materials under the FIFO method is calculated to be (rounded) 3 Multiple Choice $63.426 $78.850 $134.652 $67619 $68.120