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