Hook Bait Incorporated 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 2020 are provided below:

	Tons of King Salmon	Percent Completed
Materials	Conversion
Work-in-process inventory June 1	2,700	98	86
Work-in-process inventory June 30	4,000	66	47
Started processing during June	8,900

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