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 King Salmon	Percent Completed
		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	9,000

Total equivalent units for materials under the FIFO method are calculated to be:

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Multiple Choice

• 7,658 equivalent units.
• 10,242 equivalent units.
• 9,586 equivalent units.
• 7,498 equivalent units.
• 9,415 equivalent units.

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