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	2,700	98	86
Work-in-process inventory June 30	4,000	66	47
Started processing during June	8,900

Total equivalent units for materials under the weighted-average method are calculated to be:

Multiple Choice

• 7,704 equivalent units.

• 10,240 equivalent units.

• 7,868 equivalent units.

• 10,163 equivalent units.

• 9,480 equivalent units.