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14. East Bay Fisheries Inc. 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 2019 are provided below: Tons of King Salmon Percent Completed Materials Conversion 90 80 Work-in-process inventory June 1 Work-in-process inventory June 30 Started processing during June 1,500 2,800 60 40 7,800 O Total equivalent units for conversion under the weighted-average method are calculated to be: A. 6,830 equivalent units. B. 8,180 equivalent units. C. 6,980 equivalent units. D. 7,140 equivalent units. E. 7,620 equivalent units