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 Salmon Percent Completed Materials Conversion 1,800 93 78 3,100 63 39 8,100 Total equivalent units for materials under the FIFO method are calculated to be: 7,079 equivalent units. 8,753 equivalent units. 7,235 equivalent units. 7,683 equivalent units. 8,009 equivalent units