East Bay Fisheries Inc, processes king salmon for various distributors. Two departments are involved -- processing and packaging. Onta 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 2,300 94 Work-in-process inventory - June 30 3,600 64 45 Started processing during June 8,600 84 Total equivalent units for conversion under the weighted average method are calculated to be : Multiple Choice 7462 equivalent units. 9,604 equivalent units 2.620 equivalent units