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 King Salmon	Percent Completed
		Materials	Conversion
Work-in-process inventory June 1	3,300	86	89
Work-in-process inventory June 30	4,600	69	50
Started processing during June	9,500

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