below:

$\backslash$table$[[,$Tons of King,Percent Completed$],[$Work$-$in$-$process inventory $-$ June $1,$Salmon,Materials,Conversion$],[$Work$-$in$-$process inventory $-$ June $30,2,400,96,77],[$Started processing during June,$3,700,58,39]]$

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

Multiple Choice

$7,242$ equivalent units.

$9,546$ equivalent units.

$7\mathrm{.}396$ equivalent units.

$8,764$ equivalent units

$8,843$ equivalent units: