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 Tons of Percent Completed King Salmon Materials Conversion 2 ,000 94 81 3,300 61 8,300 Total equivalent units for materials under the weighted-average method are calculated to be