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 $13,0009988$

Work$-$in$-$process inventory $$ June $304,3006447$

Started processing during June $9,200$

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