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	2,100	88	83
Work-in-process inventory June 30	3,400	63	44
Started processing during June	8,400

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

Multiple Choice

• 7,394 equivalent units.

• 9,242 equivalent units.

• 7,545 equivalent units.

• 8,213 equivalent units.

• 8,596 equivalent units.