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: Work-in-process inventory June 1 Work-in-process inventory June 30 Tons of King Salmon Percent Completed Materials Conversion 2,600 97 76 3,900 64 37 8,900 Started processing during June Total equivalent units for materials under the FIFO method are calculated to be: Multiple Choice 7,574 equivalent units. 10,096 equivalent units. 7,735 equivalent units. 9,127 equivalent units. 9,043 equivalent units