East Bay Fisheries Inc. processes king salmon for various distributors. Two departments are involved - processing and packaging Dota 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 1,600 92 81 Work-in-process inventory - June 30 2,900 62 Started processing during June 7,900 41 Total equivalent units for materials under the FIFO method are calculated to be: Multiple Choice 6.926 equivalent units 8.398 equivalent units 7080 equivalent units