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: Work-in-process inventory - June 1 Work-in-process inventory - June 30 Started processing during June Percent Completed Tons of King Salmon Materials Conversion 1,500 80 90 2,800 60 40 7,800 Total equivalent units for materials under the FIFO method are calculated to be: