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 90 2,800 60 7,800 Total equivalent units for materials under the FIFO method are calculated to be: 80 40

East Bay Fishenes lnc processes king salmon for various distributors. Two departments are imvoived - processing and packaging Data relating to tons of king salmion processed in the processing department duting June 2019 are provided below: Totol equivalent units for materials under the Fro method are colculated to be