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 2,800 98 79 Work-in-process inventory - June 30 4,100 62 46 Started processing during June 9.900 Total equivalent units for materials under the FIFO method are calculated to be Multiple Choice 7.498 equivalent units. O 10,242 equivalent units. O 7658 euivalent units. 9,415 equivalent units. 9,586 equivalent units.