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 Percent Completed King Salmon Materials Conversion Work-in-process inventory - June 1 2,200 95 83 Work-in-process inventory - June 3,500 59 38 Started processing during June 8,500 30 Total equivalent units for materials under the FIFO method are calculated to be