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 2016 are provided below:

	Tons of King Salmon	Percent Completed
		Materials	Conversion
Work-in-process inventory —June 1	1,500	90	80
Work-in-process inventory —June 30	2,800	60	40
Started processing during June	7,800

Total equivalent units for conversion under the FIFO method are calculated to be:

		6,560 equivalent units.
		8,180 equivalent units.
		6,420 equivalent units.
		7,140 equivalent units.
		7,320 equivalent units

n a given process costing system, the equivalent units are computed using the weighted-average method. With respect to conversion costs, the percentage of completion for the current period is necessary for the calculation of the:

	Beginning Work-In-Process Inventory	Ending Work-In-Process Inventory
A)	Yes	Yes
B)	Yes	No
C)	No	Yes
D)	No	No

		Option A
		Option B
		Option C
		Option D