TB MC Qu. 6-29 (Algo) Total equivalent units for materials under the FIFO method: Hook Bait Incorporated 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 Started processing during June Tons of King Percent Completed Salmon Materials Conversion 3,200 89 82 4,500 63 44 9,400 Total equivalent units for materials under the FIFO method are calculated to be: Multiple Choice 10,134 equivalent units. 8,087 equivalent units. 10,080 equivalent units. 8,239 equivalent units. 10,935 equivalent units.