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	1,600	92	81
Work-in-process inventory June 30	2,900	62	41
Started processing during June	7,900

Total equivalent units for materials under the weighted-average method are calculated to be:

Multiple Choice

• 7,789 equivalent units.

• 7,566 equivalent units.

• 6,952 equivalent units.

• 7,106 equivalent units.

• 8,398 equivalent units.