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	1,700	91	79
Work-in-process inventory June 30	3,000	61	42
Started processing during June	8,000

Total equivalent units for materials under the weighted-average method are calculated to be:

Multiple Choice

• 6,982 equivalent units.

• 8,530 equivalent units.

• 7,134 equivalent units.

• 7,626 equivalent units.

• 7,960 equivalent units.