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	2,300	94	84
Work-in-process inventory June 30	3,600	64	45
Started processing during June	8.600

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

.